cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota samarinda,
Kalimantan timur
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 50 Documents
 1   2   3   4   5 
Search results for , issue "Vol 3, No 3 (2014)" : 50 Documents clear
ANALISIS MODAL KERJA DAN PROFITABILITAS PADA PT. WAHANA SUMBER LESTARI SAMARINDA DI SAMARINDA -, amad Munaji
EKONOMIA Vol 3, No 3 (2014)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (599.155 KB)

Abstract

This study aimed to calculate and test the amount of working capital and profitability on PT. Wahana Sumber Lestari Samarinda. The problem in this study is “"Is the increase in working capital in PT. Wahana Sumber Lestari Samarinda can increase profitability growth ?” Working capital is the total funds needed to generate income for the year or functional working capital or functional concepts. Profitability of a company shows a comparison between the earnings or capital assets that generate such profits, in other words, profitability is the ability of a company to generate profit for a certain period.Based on the analysis, working capital turnover at PT. Wahana Sumber Lestari Samarinda  in 2009 only 2.5 times, in 2010 (2.8 times), in 2011 (2.9 times) and 2012 (2.6 times). Working capital turnover increased in 2010 and 2011 while in 2012 the working capital turnover has decreased. Overall value of working capital turnover is still below average that is 6 times the industry average or 60 days. The slow turnaround in the company's working capital caused by too much cash, inventory buildup and slow withdrawal of receivables.Profitability ratio in PT. Wahana Sumber Lestari Samarinda rides between 2009 and 2012 looks very volatile. Net Profit Margin, Return On Investment, Return On Equity, Growth Net Profit Margin, Return on Equity and Growth Growth Return On Investment had increased in 2010 then in 2011 and 2012 decreased. The decrease in 2011 and 2012 occurred because of decreased sales so little impact on net income. Despite an increase in 2010 than in 2009 but still below the value of the resulting average - the industry average is 20% net profit margin, return on investment 30% and 40% Return On Equity. (Kasmir, 2011:208). Profitability becomes a thing that is more important than just knowing the company earned net income.
AUDIT PIUTANG USAHA PADA PT. AGUS SUTA LINE DI SAMARINDA Prawinata, Wijaya Rossa
EKONOMIA Vol 3, No 3 (2014)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (332.117 KB)

Abstract

The purpose of this study was to determine the fairness of the accounts receivable balance that presented in the financial report of PT. Agus Suta Line. The analysis tools being used was Audit Program and Audit Procedures, also Accounts Receivable Audit Working Papers, by examine the fairness of accounts receivable balance of PT. Agus Suta Line according to audit procedures and audit programs which has been made then followed by the making of audit working paper. Based on the results of a study of the financial statement of PT. Agus Suta Line, it had been found that no material errors in the calculation and recording of accounts receivable balance, but it had been discovered that PT. Agus Suta Line does not calculate allowance for bad debts so that in the financial report does not appear the presentation of allowance for bad debts and the one being presented is the amount of gross accounts receivable, so it is not in accordance with the Financial Accounting Standards  for Non Public Accountable Entities.
TIME AND MATERIAL PRICING DALAM MENENTUKAN HARGA JUAL SERVICE DAN SUKU CADANG PADA PT SURYA TIMUR SAKTI JATIM DI SAMARINDA -, Tri Wulandari
EKONOMIA Vol 3, No 3 (2014)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (304.318 KB)

Abstract

In general, the selling price of products or services is determined by supply and demand in the market so in this case the cost to produce the product or service is not the only factor in determining the selling price. Due to consumer demand for products or services not easily determined by the management company in determining the selling price management will face a lot of uncertainty. PT Surya Sakti East Java is one of the service areas of its business sales service and spare parts of two-wheeled vehicles. Which problem is the lower price and selling price service service parts according to Time and Material Pricing Method with a selling price of service and spare parts services determined by the company. While the purpose of this study was to compare the selling price calculation service services according to the concept of full cost accounting information with Time and Material pricing method with selling services service and spare parts sales price according to the company
PENGARUH PENYUSUTAN AKTIVA TETAP TERHADAP LABA DAN PENGHEMATAN PAJAK PADA PT. KUKAR MANDIRI SHIPYARD Kartini, Popi Surita
EKONOMIA Vol 3, No 3 (2014)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (331.155 KB)

Abstract

PT. Kukar Mandiri Shipyard is a company which engaged in docking and shipbuilding services. Depreciation of fixed assets needs to be done because of the benefits provided and the value of the assets begin wane. Given the important role of fixed assets for the company, then it should be adjusted to the standards set by the authorities, among others: Indonesian Institute of Accountants (IAI) through the Financial Accounting Standards for Non Public Accountable Entities, the Government through the Act, and others. With the amount of fixed assets which is not small, PT.KMS must organize which depreciation method should be used in calculating depreciation of their fixed assets.The problem of this study is whether the depreciation effect on profits and can provide savings of income tax payable PT.KMS in 2012.Basic theory which used in this study is financial accounting with focus on the depreciation of tangible fixed assets, as well as the effect on earnings and saving generated income tax payable.The hypothesis is formulated as follows, depreciation of fixed assets effect on profits and can provide saving over PT.KMS income tax Payable in 2012.The method of analysis used in this study was a comparative descriptive. Based on the analysis and discussion of the result found that the earnings in 2012 using the straight-line method of depreciation Rp 4.243.411.206, declining balance provide operating loss Rp 848.475.540, and the combination of straight-line method for building and declining balance for non-construction gives profit Rp 2.601.961.264. And the combination of this depreciation method which was adjusted with tax regulations can provide savings over PT.KMS income tax payable for 2012        Rp 382.529.122 rather than the application of straight-line method. This statement gives support to the hypothesis that the depreciation of fixed assets effect on profit and can provide savings on PT.KMS income tax payable in 2012. Then the hypothesis can be accepted.
ANGGARAN PENJUALAN SEBAGAI DASAR PERENCANAAN KEUANGAN PADA PT. EURO P2P DIRECT INDO DI SAMARINDA -, Lia Retnawati
EKONOMIA Vol 3, No 3 (2014)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (309.683 KB)

Abstract

The purpose of this study was to determine whether the role of electronic sales budget kind of water purifier PT. Euro P2P Direct Indo in Samarinda has been effective or not effective as prepared on the basis of financial planning is a systematic sales budget in financial planning. Issues raised is whether the cause of the budget electronics sales at PT. Euro P2P Direct Indo in Samarinda not effective as a basis for financial planning. The financial planning PT. Euro P2P Direct Indo in Samarinda compiled from electronic sales budget in a systematic kind of water purifier effectively used, as seen from the budget of the electronic type of water purifier sales increased in May as seen from 145 units with a value Rp137.750.000, as of June 151 units with a value Rp143.450.000, as many as 158 units in July with a value Rp150.100.000, and in August as many as 164 units with a value Rp155.800.000, bringing the total sales of the electronic type water purifier during May to August 2014 amounting to Rp587.100.000. With electronic sales budget basic types of water purifier as the financial planning PT. Euro P2P Direct Indo during the month of May to August 2014 are used effectively, it can be seen from the budget electronics sales during May to August 2014 which have increased thus the hypothesis proposed in the writing of this study was rejected.
ANALISIS PERPUTARAN MODAL KERJA DAN RETURN ON INVESTMENT PADA PT ADI SARANA ARMADA Tbk. -, Melany Sumari
EKONOMIA Vol 3, No 3 (2014)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (310.614 KB)

Abstract

Analysis And Return On Investment In Tbk PT Adi Sarana Armada,  Formulation of the problem is working capital turnover and return on investment increased in 2011 and 2012. This study was to determine the velocity of working capital and return on investment. The analytical tool used is working capital turnover, receivables turnover, Inventory Turnover and Return On Investment.               The relationship between the Return On Investment by working capital turnover is turn over is turnover of working capital is the ratio between sales and net working capital of a company for a certain period. Relationship with the working capital turnover rate of profitability can be seen from how effectively the company uses working capital generated in the form of sales, the higher the level of sles of a company, the higher the working capital will certainly increase its profit would affect the Return On Investment.              Based on the results show that the cash turnover in 2012 decreased by 5,94 times, accounts receivable turnover in 2012 increased by 2,234 times, inventory turnover in 2012 decreased by 39,53 times, working capital turnover 17,47 times and return on investment also increased by 0,007%. The higher the level of sales of company, the higher the working capital wiil certainly increase its profit would affect the Return On Investment.
PENGARUH KEBIJAKAN KESELAMATAN DAN KESEHATAN KERJA TERHADAP KINERJA KARYAWAN PROYEK KONSTRUKSI PADA PT. MULTI JAYA CONCEPTS DI SAMARINDA HS, Syamsurahman
EKONOMIA Vol 3, No 3 (2014)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (39.26 KB)

Abstract

Safety and health maintenance programs, including one in the company,  The implementation of occupational safety and health program for employees is essential as it aims to create a system of safety and occupational health management, involving elements, labor, conditions, communication and integrated working environment in order to reduce accidents.            This study aims to analyze the influence of occupational health and safety policies on employee performance in the construction of PT. Multi Jaya Concepts disamarinda, formulation of the problem in this research is "whether the factor of safety and occupational health composed of top management commitment, regulations and procedures K3, communication, competence of workers, work environment, and worker involvement affect the performance of employees, and to analyze whether the most dominant factor affecting the performance of construction project employees "            The data obtained in this study by the results of questionnaires, observations, interviews and direct observations. by testing the validity, reliability testing as well as the classic assumption test, by means of multiple linear regregsi analysis, F test, a test of determination R2, r correlation test and t-test.            F-test results suggested a positive and significant effect of the independent variables consisting of the Top management commitment, regulations and procedures K3, communication, competence of workers, work environment, and worker involvement on the dependent variable (employee performance kontsruksi).            T-test result declared no significant effect partially dependent variable consisting of top management commitment, regulations and procedures K3, communication, competence of workers, work environment, and worker involvement on employee performance construction project.And most dominant variable effect on employee performance construction project is the involvement of workers.
KEBUTUHAN MODAL KERJA PADA CV. CIPTA KARYA MANDIRI DI SAMARINDA -, Julianti -
EKONOMIA Vol 3, No 3 (2014)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (230.848 KB)

Abstract

The problems ofthis study, whether theworking capitalavailableto ensurethe smoothoperationalactivities.The purpose  of this research is to know and analyze large of working capital was needed on CV. Cipta Karya Mandiri in Samarinda,  To  guaranteed smooth activities of operational that business on  2013 and next  periods is object of selling good  and servisnd servicing was offered for consumer.Cognitive basicwriter utilize is working capital is one part of current asset which aptly get to be utilized to fund its operation firm without trouble its liquidity, which is constitute current asset excess upon it smooth book debt .Meanwhile this research Hypothesis that available Working Capital haven't secured oprasional's activity fluency. Analisis's tool in observational it there is three phases which is by use of formula account sell presage that utilize Metode Least Squars, accounting working capital rotation, so long working capital rotation, kecapetan is working capital rotation and accounts kebutusan working capital. On the calculation analyzer needed working capital on 2013 now, needed Rp. 431.523.720,-, used forecast of selling Rp. 1.294.571.160,-, and the assumed rate of rotation working capital same with 2012 yer is 3 times a yer, available working capitailable working capital  Rp. 313.016.500,-.Thus authors proposed the hypothesis was assumption the writer  that mention is estimated the working capital not sufficient to guarantee fluency operations activities at CV. Cipta Karya Mandiri in Samarinda in 2013 can be accepted.
ANALISIS PROMOSI PENJUALAN DAN PENINGKATAN VOLUME PENJUALAN SEPEDA MOTOR MERK YAMAHA PADA CV. SINAR UTAMA DI SAMARINDA -, Farida -
EKONOMIA Vol 3, No 3 (2014)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (564.145 KB)

Abstract

The problem of this study is whether promotions significant effect on the volume of sales, of the variables examined examined whether promotion variables have the most dominant and significant effect on the volume of sales in sales in Cv. Main beam Mangkupalas Samarinda Seberang.Ie marketing management analysis, planning, implementation and monitoring of program that aim to inflict the intented market exchange with a view to achieving the company’s goals. The hypothesis of this study is a significant effect on the Sales Promotion on Sales Volume Cv. Main beam Mangkupalas Samarinda Seberang.The data has been collected in the analysis using simple linear regression. The formula used to calculate the simple linear regression is: Y = a + bx. Authors using SPPS.Based on the analysis and discussion, show that the Promotion significant effect on the volume of sales. These findings support the hypothesis that affect the sales volume
Pengaruh Arus Kas Terhadap Volume Perdagangan Saham Pada Perusahaan Manufaktur Bidang Industri Barang Konsumsi Di Bursa Efek Indonesia -, SISKA SILVAYANTI
EKONOMIA Vol 3, No 3 (2014)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Cash flow statement provides information about the cash inflows and cash outflows during the accounting period consists of cash flows arising from operating activities and used for, investing activities and financing activities. By looking at the statement of cash flows, the investor has a picture of the financial condition of the company, if the good cash flow, investors will be interested in buying shares in the company, so the demand for corporate stock are become greater which led to increased trading volume, otherwise if cash flow is not good, of course investors are reluctant to buy the company's shares and will tend to even sell the company's stock, so it will affect the volume of stock trading.        The problem is “Are operating cash flow, investing cash flow and financing cash flows in partially and simultaneously has significant effect to the volume of stock trading on companies manufacturing consumer goods industry in Indonesia Stock Exchange.        The purpose of this study was to determine whether the statement of cash flows will affect the investor in making an investment decision. Investor's decision is expected to be visible from the change in volume of stock trading.        The population of this research is the field of industrial manufacturing company listed consumer goods and cash flows reported in the Indonesian Stock Exchange during the period of 2009-2011. The sampling method used is Convenion Purpose Sampling. The total number of companies that meet the criteria of 29 companies from 36 samples. The results of this study stated that simultaneously cash flow from operating activities, cash flows from investing activities and cash flows from financing activities significantly influence the volume of stock trading on companies manufacturing consumer goods industry in Indonesia Stock Exchange. Partially, cash flow from operating activities significantly effect the stock trading volume, while cash flow from investing activities and cash flows from financing activities not significantly effect on the volume of trading stock in companies manufacturing consumer goods industry in Indonesia Stock Exchange

Page 1 of 5 | Total Record : 50

 1   2   3   4   5 

Filter by Year

2014 2014


Reset
Filter By Issues
All Issue Vol 10, No 3 (2021) Vol 10, No 2 (2021) Vol 10, No 1 (2021) Vol 9, No 3 (2020) Vol 9, No 2 (2020) Vol 9, No 1 (2020) Vol 8, No 5 (2019) Vol 8, No 4 (2019) Vol 8, No 3 (2019) Vol 8, No 2 (2019) Vol 8, No 1 (2019) Vol 7, No 4 (2018) Vol 7, No 3 (2018) Vol 7, No 3 (2018) Vol 7, No 2 (2018) Vol 7, No 1 (2018) Vol 6, No 3 (2017) Vol 6, No 2 (2017) Vol 6, No 1 (2017) Vol 5, No 3 (2016) Vol 5, No 2 (2016) Vol 5, No 1 (2016) Vol 4, No 3 (2015) Vol 4, No 2 (2015) Vol 4, No 1 (2015) Vol 3, No 3 (2014) Vol 3, No 2 (2014) Vol 3, No 1 (2014) Vol 2, No 2 (2013) Vol 2, No 1 (2013) Vol 1, No 1 (2012) More Issue