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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 50 Documents
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Search results for , issue "Vol 3, No 3 (2014)" : 50 Documents clear
PROFITABILITAS DAN RESIKO BISNIS PADA PT. BANK RAKYAT INDONESIA (PERSERO)Tbk -, Irma Lestari
EKONOMIA Vol 3, No 3 (2014)
Publisher : EKONOMIA

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Abstract

The owner of the company particularly the management company will try to increase profits as well recognized how important advantage for the company’s future. Therefore, attention focused on profitability due to could go  on, a campany must be in a state favorable/profitable and without any advantage would be very difficult for campanies to attarack capital from outside. On the other hand there is no one who does not have a risk business.            The purpose of this study was to determine the profitability of the development of PT. Bank Rakyat Indonesia (Persero) Tbk years 2010 to 2012, and the business risks faced by PT. Bank Rakyat Indonesia (Persero) Tbk in 2010-2010.            Basic theory used is financial management by using financial ratio analysis.            Based on the analysis and discussion of the conclusions of this study are.Profitability ratios from year 2010-2012 showed an increasing trend from year to year.Business risk ratio of the 2010 – 2012 increase fluctuated.            The relationship between the profitabuility of the business risk experienced by the company can be described as follows :Credit risk from 2010 to 2011 the company increased by 13,98% indicates the company has increased its business risk but profitability especially net profit margin grew by 0,43% despite risknya capital increased by 12,03%, which means that the company increases business risk but with net growth profile 0f Rp. 3,615,611,000,000, while credit risk from 2011 to 2012 of 24.76% indicates that the company lowered the profitability of the business risk especially net profit margin grew by 1.19% despite risknya capital increased by 21.35% means that the company has increased risk, but dibarangi with net growth profile of Rp. 3,599,384,000,000, so it can be said that the increase in business risk taken by the company resulted in greater business opportunities that have an effect on improving profitability.            Based on the analysis and discussion of the hypothesis that the increased risk was also followed by an increase in the profitability of business accepted, because based on the analysis of states with increased risk thereby increasing the profitability of the business of PT. Bank Rakyat Indonesia (Persero) Tbk.
ANALISIS ALOKASI DANA KEGIATAN PADA BADAN PERENCANAAN PEMBANGUNAN DAERAH KABUPATEN KUTAI TIMUR -, Indra Rusmawati
EKONOMIA Vol 3, No 3 (2014)
Publisher : EKONOMIA

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Abstract

Regional Development Planning Board (BAPPEDA) East Kutai, has one of the functions of planning the development of the region of East Kutai Regency, which is guided by the Strategic Plan (the Plan) and the working plan (Work Plan) Government of East Kutai, so all SKPDs (regional work units ) in the planning of development activities each year must obtain the approval of BAPPEDA in order to synchronize the Work Plan Budget (RKA) on education with a strategic plan and working plan Kabupatan East Kutai. Formulation of the problem is the allocation of funds to the activities of the Regional Planning Board of East Kutai has been implemented effectively? Basic Financial Management Theories include, Understanding Financial Management, Understanding Public Sector Management, Budget, Understanding Effectiveness. Hypothesis allocation of funds to the activities of the Regional Planning Board of East Kutai Regency are being implemented effectively. Analysis tool uses effectiveness ratio according Permendagri No. 13 of 2006 which compares with Realization Plan multiplied by 100%. The analysis showed that the allocation of development funds BAPPEDA in 2013 with 56 program activities carried out in Section Secretary, Economic Affairs, Field Data Collection and Reporting, Division of Physical and Infrastructure, Social and Cultural Mental and Spiritual, a total budget of Rp 28,139,922,625 realized Rp remaining budget of Rp 23,243,026,038 4,896,896,587 in average percentage - average overall program teralisasi approximately 82.6%. Based on the analysis results, the authors provide some suggestions that should the Governing BAPPEDA East Kutai may approach the subordinate staff implementing the program, so as to further improve the performance, especially in the realization of any program implemented and Chairman of the East Kutai Regency BAPPEDA need to improve the skills of employees through the program - training programs conducted both internally and externally as well as the leadership of the district BAPPEDA. East Kutai should always work together to Staffs BAPPEDA environment so as to always maintain the achievements they have gained subs proposed ini.Hipotesis accepted, because the allocation of funds BAPPEDA activities are being implemented effectively.
ANALISIS PENGELOLAAN PIUTANG PADA PT.WIRATIMUR SEGARA DI SAMARINDA -, Kartika Aprilia
EKONOMIA Vol 3, No 3 (2014)
Publisher : EKONOMIA

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Abstract

This study was conducted to determine whether the management of accounts receivable that have been implemented in accordance with the internal control, the data used is primary data obtained from questionnaires to identify elements - elements of internal control. Questionnaires were used to be covered with a choice of "Yes" and "No" to leaders and employees at PT. Wiratimur Segara. The calculation is done by comparison of the relative value formula. Based on the research results, it is known that the management of accounts receivable that have been carried out by PT. Wiratimur Segara Samarinda has been going well. Evidenced by the results of the analysis of the Internal Control Questionnaries (ICQ) that scored 84% were categorized as relatively "good". This situation reflects the management of receivables has been going well in accordance with the internal control. But there are internal control procedures in the collection of accounts receivable that have not adequately implemented, the billing is not done on a regular basis to customers whose claim has matured.
PENGELOLAAN PIUTANG SIMPAN PINJAM PADA KOPERASI HIDAYAH SAMARINDA Tobing, Vina Agustina
EKONOMIA Vol 3, No 3 (2014)
Publisher : EKONOMIA

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Abstract

Hidayah Cooperative is a cooperative whose main activity was to accept deposits from members, and channel them back to members who need a loan to open up and increase its business in the form of short-term credit. Cooperative Hidayah established only four years, during the four years of the establishment of the system used is still very simple and has several drawbacks. in order to manage the accounts properly will require adequate internal controls, in order to assess the suitability of the implementation of the standards and established procedures, and tools that can be used to ensure the appropriateness and effectiveness of operational activities support the realization of receivables management is an internal audit. Formulation of the problem in this study is "Is the management activities of savings and loan receivables are comprised of cash receipts system of installment credit and credit cooperative system has Hidayah are conducted in accordance with standards and procedures have been established? ". The hypothesis in this study is "that the implementation of savings and loans receivable management activities are comprised of cash receipts system of installment credit, and the credit system has not been implemented at Hidayah cooperative in accordance with the standards and procedures have been established". The analytical tool used is to use internal audit stages, namely preliminary stage, review and testing of management control, detailed auditing, reporting, and follow-up. The results showed that the implementation of the management of cooperative savings and loan receivables Hidayah still not implemented in accordance with the standards and procedures established. The findings obtained during the audit process is the double post, no written rules governing both the maturity payment, document use cash receipts, and credit, do not deposit cash into the bank, the absence of rotation position, the absence of authorization for each activity, and did not assess the effectiveness of the provision of credit. The findings above indicate that the hypothesis is accepted.
PENGARUH KESEHATAN DAN KESELAMATAN KERJA TERHADAP PRODUKTIVITAS KARYAWAN DI CV.PANDU PALAGAN SAMARINDA -, Yeremias Lamahoda
EKONOMIA Vol 3, No 3 (2014)
Publisher : EKONOMIA

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Abstract

The purpose of this study is to determine how much influence the health of the employee's productivity CV. Pandu Theater amarinda. The number of members of a population of 34 employees. The sampling technique using simple random sampling because sampling is done at random members of the population without regard to existing strata in the population. And determining the sample size in this study using Slovin formula, in order to obtain the results as much as 20 respondents to be sampled in the study. This study used a descriptive analysis with quantitative approach using a questionnaire as a data collection tool and using simple linear regression analysis technique to measure the effect of independent variables on the dependent variable is the occupational health as an independent variable (X) and employee productivity as the dependent variable (Y). Processing of the data in this study is assisted by program Stastitical for Product and Service Solutions (SPSS) version 16. The benefits of this research was to determine the effect fariabel health programs on employee productivity in the CV. Pandu Theater Samarinda.Basic theory used is the operational management relating to the health and productivity of employees. The method used in this study adalan quantitative and descriptive nature of this study is an explanation. The method of data collection is done by interviews, questionnaires and documentation. Analysis of data using simple linear regression. Based on the analysis and discussion of the research CONCLUSIONS are: Formed regression function: Y = 0,0,135 + 0,786XThe results of this study stated that occupational health significant and positive impact on the productivity of employees CV. Pandu Theater Samarinda. Based on the results of an empirical test of occupational health variable has a value of coefficient of 0.786 with a t value 3.510 and significant value of 0.002. Thus the hypothesis that the existence of significant influence of occupational health programs on employee productivity CV. Pandu accepted Theater
NALISIS PEMBAYARAN GAJI DAN UPAH PADA PT WAHAU HARAPAN MANDIRI DI SANGATTA -, Hamidah -
EKONOMIA Vol 3, No 3 (2014)
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Abstract

The purpose of this study was to determine the payment of salaries and wages in PT Wahau Harapan Mandiri in sangatta and determines the suitability of the payment of salaries and wages by East Kalimantan Governor regulation No. 561 / K.806 / 2013 of the provincial minimum wage. Research carried out for 3 months (April to June 2014) at PT. Wahau Harapan Mandiri in sangatta, relating to the payment of salaries and wages. Research activities are : Literature study, field observation, interview, Documentation, Data Collection and Analysis.Data collected in the study include: an overview of the company, organization structure and respondents. Analysis tool used is comparison that compares the salaries and wages applied by PT. Wahau Harapan Mandiri, with salaries and wages by East Kalimantan Governor Decree No. 561 / K.806 / 2013 concerning the determination of the minimum wage.The results of the analysis mentioned wages applied in PT. Wahau Harapan Mandiri are appropriate with  Governor of East Kalimantan Regulation on the Minimum Wage Standard (UMP) Rp. 1,956,535. Moreover the minimum wage based on the number of operators working hours Rp. 2,000,000 net of taxes, especially income tax article 21
PENGARUH GAYA KEPEMIMPINAN DAN KEPUASAN KERJA TERHADAP KINERJA PEGAWAI PADA LINGKUNGAN DINAS KEHUTANAN KABUPATEN KUTAI TIMUR -, Rafita Rachmah
EKONOMIA Vol 3, No 3 (2014)
Publisher : EKONOMIA

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Abstract

Penelitian ini bertujuan untuk mengetahui faktor – faktor yang mempengaruhi kinerja pegawai pada Dinas Kehutanan Kabupaten Kutai Timur. Faktor – faktor tersebut yaitu Gaya Kepemimpinan dan Kepuasan Kerja. Pegawai yang memiliki Kinerja yang tinggi akan memberikan dampak positif bagi organisasi, sehingga tujuan organisasi tercapai. Pengujian hipotesis dilakukan dengan menyebar kuesioner sebanyak 101 Pegawai Dinas Kehutanan Kabupaten Kutai Timur.Dengan menggunakan metode analisis regresi berganda, dapat disimpulkan bahwa variabel Gaya Kepemimpina (X1) berpengaruh positif dan signifikan terhadap Kinerja Pegawai, Variabel Kepuasan Kerja (X2) berpengaruh positif dan signifikan terhadap Kinerja Pegawai, dan Terdapat pengaruh positif dan signifikan antara variabel Gaya Kepemimpinan (X1) dan Variabel Kepuasan Kerja (X2) terhadap kinerja Pegawai.
LIKUIDITAS DAN PERPUTARAN MODAL KERJA PADA PT. KIMIA FARMA (PERSERO) TBK PERIODE TAHUN 2010-2012 Prasetiya, Arfian Yudha
EKONOMIA Vol 3, No 3 (2014)
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Abstract

This study aims to determine the causes of changes in the level of liquidity and working capital turnover rate in at. Kimia Farma (Persero) Tbk Year Period 2010-2012. The data used is the consolidated financial statements 2010-2012. Analysis tools to determine the level of liquidity of a company consists of three (3) ratio, which is the current ratio, quick ratio, and cash ratio. Measurement of working capital turnover can be done by calculating the turnover of working capital elements, calculate the period bound of each element of working capital, summing of each period of the dependent elements of working capital, comparing the length of days in a year or 360 days for a total period tied. The study was conducted by calculating the current ratio, quick ratio, and cash ratio for the years 2010-2012 and then look for changes and growth of these ratios, then known causes of changes in the level of liquidity PT. Kimia Farma (Persero) Tbk Year Period 2010-2012. A study of working capital turnover is done by calculating the velocity of the elements of working capital in 2010-2012 and then look for changes and growth of the working capital turnover that are known causes of changes in working capital turnover rate of PT. Kimia Farma (Persero) Tbk Year Period 2010-2012. As a benchmark for determining the liquidity of a company in accordance with industry standards is the current ratio of 200%, 150% quick ratio, and cash ratio of 50%. For working capital turnover in accordance with industry standards as many as six times in one year. The results showed that the level of liquidity in PT. Kimia Farma (Persero) Tbk Period of 2010-2012 is generally included in the categories above industry standards. Turnover of working capital of PT. Kimia Farma (Persero) Tbk Period of 2010 to 2012 are included in the category below industry standards.
PERNYATAAN STANDAR AKUNTANSI KEUANGAN NO 23 TENTANG PENDAPATAN DAN BEBAN PADA TOKO PALAPA SAMARINDA Hartanto, Tan Boby
EKONOMIA Vol 3, No 3 (2014)
Publisher : EKONOMIA

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Abstract

The purpose of  this study aims to determine the reasonableness of the calculation of the balance of income and expense are presented in the financial statements Stores Palapa in accordance with SFAS No. 23. samantha analytical tool used is a tool of comparative analysis (comparison) by comparing the financial statements made by the company with the principles application of the income and expenses according to Statement of Financial Accounting Standards (SFAS) No. 23. The results of the balance sheet and income statement as well as transactions revenues and expenses during the year 2013 found some irregularities recording income and expenses. Based on the analysis contained earned income but the company has not completed the work which it is responsible and there is a load on the load of the post should be a burden for the next period. Based on the research that has been put forward the hypothesis that states that the measurement of income and expenses at the Palapa Store in New York City is not in accordance with Statement of Financial Accounting Standards (SAK) No. 23 per December 31, 2013.
PENGARUH KEPEMIMPINAN DAN BUDAYA ORGANISASI TERHADAP EFEKTIVITAS KERJA KARYAWAN ( STUDI KASUS PADA PUSKESMAS SEGIRI ) Tandiarrang, Sarlotha
EKONOMIA Vol 3, No 3 (2014)
Publisher : EKONOMIA

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Abstract

Formulation of the problem as posed in this study are: "Is there a significant effect of leadership (X1) and organizational culture (X2) on the  effectiveness of employees ( Y ), if  there is a significant effect of  leadership ( X1 ) of the Employee Effectiveness (Y) and whether there is a significant effect of organizational culture (X2 ) the effectiveness of employees (Y) ".The purpose of this study was to determine whether there is leadership and  organizational  culture influences the  effectiveness  of employees. And in particular to determine how much influence the leadership and organizational culture on employee effectiveness.This research was  conducted at  the  PHC Segiri in  Samarinda. Data sources include primary data and secondary data, using quantitative methods, data collection techniques using questionnaires, population 33 employees and instrument measurement techniques using a Likert scale.The hypothesis in this study suggests that there is a significant relationship between leadership (X1) and organizational culture (X2) on the effectiveness of employees (Y), there was a significant effect of leadership (X1) on the effectiveness of employees, there is a significant effect of organizational culture (X2 ) the effectiveness of employees (Y).The results of this study suggests that there is a significant influence on the effectiveness of employee leadership by 0004, then there is a significant influence of organizational culture on the effectiveness of employees is 0,000 and there is a significant effect of leadership and organizational culture together - equal to the effectiveness of employees for 0000. Value of the correlation between leadership and organizational culture on work effectiveness by 0674 the value of the coefficient of determination equal to 0.454. The influence showed that the higher leadership and organizational culture, the lower the effectiveness of employees. Keywords: Leadership, organizational culture and effectiveness of employees

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