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SISTEM PENGENDALIAN INTERN HUTANG DAGANG PADA FOOD POINT MALL SAMARINDA -, dona -
EKONOMIA Vol 4, No 1 (2015)
Publisher : EKONOMIA

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Good internal control system is needed so that the company can achieve the optimal profit or achieve a certain profit level desired. Meanwhile, managing the company's operations are often inconsistent with what has been done, because it is needed by the human resources are skilled and trained to resolve problems faced by the company and is treated a good internal control system which can be used to secure the assets of the company, improve the efficiency of the company, providing reliable accounting information and encourage compliance with established company policies. Implementation of internal control system of trade payables is very important. The problem in this study is whether the internal control system of accounts payable at the Food Point Mall Lembuswana are in accordance with the system of internal control (internal control systems), in theory the research method used is a comparative method and questionnaire. As for the usefulness of this research is the consideration for the leadership of the company, in determining the particular wisdom in the accounts payable system of internal control and as an input and information for management to determine the wisdom.Â Â Â Â Â Â Â Â Â The results showed that the US Food Point Mall Lembuswana samantha has implemented control system properly accounts payable accounts payable due in implementing how many documents are met by the company. Procedures should be a separation of accounts payable section notes payable by the purchasing department. The results were obtained from a variety of data that are primary and secondary, after observing the field as well as by administering a questionnaire, the internal control.Â Â Â Â Â Â Â Â Â Accounts payable internal control system involves some trade-related functions, , but the most important thing that the human individual factors in scrutinizing the shortage. Â Â Â Â Â Â Â Â Â From the analysis and discussion, it can be seen that the accounts payable system Food Point Mall Lembuswana is quite in accordance with the terms of the system of internal control is seen from the results of a questionnaire to get the 78%, which means quite appropriate that the hypothesis is rejected.

ANALISIS KINERJA KEUANGAN PADA PT. HERO SUPERMARKET Tbk -, Rimah Melati
EKONOMIA Vol 4, No 1 (2015)
Publisher : EKONOMIA

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The problem in this study is the first that Is financial performance such as profit margin in PT Hero Supermarket Tbk years 2008-2012 are reviewed by Du Pont System has met industry standards. Secondly, Is the financial performance of a turnover of operating assets in PT Hero Supermarket Tbk years 2008-2012 are reviewed by Du Pont System has met industry standards. And third, Is the financial performance in the form of return on investment in PT Hero Supermarket Tbk years 2008-2012 are reviewed by Du Pont System has met industry standards.The purpose of this study is to determine the financial performance of profit margin,turnover of operating assets, and return on investment in PT Hero Supermarket Tbk years 2008-2012 are reviewed by Du Pont System has met industry standards. Basic theory used is Management Accounting using the Return On Investment analysis tools to approach Du Pont System.Based on the analysis and discussion of the conclusions of this study are first that profit margins from the year 2008-2012 has always been below the industry standard. With an average profit margin of only 2.45%, it will show inefficiencies company in suppressing existing costs to achieve optimal profit because it is still far from the standard profit margin of 20% Kasmir, the hypothesis is accepted. Secondly, Turnover of operating assets (TOA) from 2008-2012 has always been above the standard TOA Kasmir by 2 times. And with the average turnover of operating assets at 2.40 times the rate of turnover of company assets already very good because it exceeds the industry standard, then the hypothesis is accepted. And third, Return on investment (ROI) from 2008-2012 always under standard ROI of 30% Kasmir. With an average ROI of only 5.93%, the financial performance of PT Hero Supermarket is categorized with poor performance because it can not reach the standard of the industry shows the inefficiency in utilizing the company's net profit on work done, not fully able to meet the investment capital from investors, then the hypothesis is accepted.Suggestion filed in connection with this study is that PT Hero Supermarket Tbk concerned about cost of goods sold and general and administrative expenses that are not too high so that the company can increase its business revenues and high operating profit each year. As for the next researcher who will conduct research related to the analysis of financial performance, should be able to use the method of residual income (RI) in addition to the return on investment (ROI). Due to the use of both methods, it will be known how the company's actual financial performance. Becaause both method sare comprehensive and complementary

ANALISIS PENGENDALIAN KAS PADA KOPERASI UNIT DESA SANGATTA -, Indra Samudra
EKONOMIA Vol 4, No 1 (2015)
Publisher : EKONOMIA

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The research problem is, did the cash control system and procedures in KUD Sanggatta has met internal control system or not. The basic theory of this are Accounting Systems, Internal Cash Control, and Cooperative. Proposed hypothesis is cash control procedures and systems at KUD Sangatta has met the internal control system.The analytical tool used to analyze the system and cash control procedures are comparative method (comparison), which compares the internal control system used by KUD Sanggatta with the internal control system according to the literature by using a flowchart (flow chart) . And comparing between flow chart according to the theory with the flow chart existed inÂ KUDSangatta.Based on the analysis and discussion that has been presented in the previous chapter towards the hypotheses that have been proposed by the authors it is alleged that, cash control procedures and in systems Sangatta village unit cooperation (KUD) have met the internal control system, proven or accepted based on :KUD Sanggatta in managing cash control procedures and systems have designed a system of cash receipts that involving all elements which are the owners, management and debtor of the KUD Sangatta own.Cash control procedures and systems in KUD Sangatta has met the elements of the internal control system, but need to be noted, it is necessary to periodically do cash reconcile with cash control account in the general ledger.Systems and cash control procedures in KUD Sangatta could be regarded as a system of control for the systems and procedures implemented have been describe the existence ofÂ forms organizing, records, and reports are coordinated so as to provide the financial information required by management in order to facilitate the company activities management.Cash control procedures and systems in KUD Sangatta been equal with the actual control procedures and system according to the theory.So, the previously proposed hypothesis that it is alleged that, cash control procedures and systems in KUD Sangatta have met the internal control system, proven or accepted because it turns out the cash accounting system and procedures at KUD Sangatta already met the internal control system.

ANALISIS LABA PADA PT. EIRENE HUMINDO PERKASA SAMARINDA SETELAH PERUBAHAN SISTEM SAMPLER HARIAN MENJADI TENAGA BORONGAN Lutfiah, Siti Mariatul
EKONOMIA Vol 4, No 1 (2015)
Publisher : EKONOMIA

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This study aims at finding out the performance of PT. Eirene Humindo Perkasa Samarinda management in its income statement and the significance in the changes of profit after the change in the payment system for samplers from time work to piecework system in the period of 2012â€“2013.The research question of this study was: â€œIs there any significant changes of profit in PT. Eirene Humindo Perkasa Samarinda after the application of piecework payment system to the samplers?â€ The theoretical bases used in this study are financial management, financial statement, income statement, financial ratio analysis, ratio of income statement, parametric t-test, independent sample t-test and outsourcing. Hypothesis of the study was: â€œThere is a significant change in the profit of PT Eirene Humindo Perkasa Samarinda after the application of piecework payment system.â€Analysis and hypothesis testing instrument used in this study was the ratio of the income statement, including Gross Profit Margin, Operating Profit Margin and Net Profit Margin, and Independent sample t-test.The analysis showed that the level of the income statement ratio of PT Eirene Humindo Perkasa Samarinda in 2012-2013 was good, because in the two-year period, the rate of Gross Profit Margin, Operating Profit Margin and Net Profit Margin increased. On average, the Gross Profit Margin level was 72.173%, Operating Profit Margin 38.710%, and net profit margin 26.683%. The level of significance of the change in profit after the application of piecework payment system by using Independent sample t-test was significant, i.e., 2.998 (t-value > t-table, 2.998 > 2.074 and 2.998 > 2.819).Those findings show that there is a significant change in the profit of PT. Eirene Humindo Perkasa Samarinda after the application of piecework payment system. Thus, the hypothesis of the study is accepted

Evaluasi Kinerja Keuangan Pada PT. Bunas Finance Indonesia (BFI) Tbk -, Ida Noorpanti
EKONOMIA Vol 4, No 1 (2015)
Publisher : EKONOMIA

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PT. Bunas Finance Indonesia is one of the auto finance company. The purpose of this study is to evaluate the financial performance. PT. Bunas Finance Indonesia Tbk from years 2011 - 2012 in terms of profitability, liquidity, and solvency. Formulation of the problem raised is "financial performance at PT. Bunas Finance Indonesia Tbk in 2012 increased compared to the financial performance in 2011 ". Basic theory used in this study include the financial statements Management, Investment and analytical tools that are used to measure performance. The hypothesis in this study are "The financial performance of PT. Bunas Finnace Indonesia Tbk in 2012 decreased compared to 2011. Liquidity financial performance represented by the current ratio increased, the cash ratio decreased. Profitability is represented by the return on assets ratio decreaseds, while return on equity increased Solvency ratio represented the ratio of debt to total capital increased and the ratio of long-term debt on its own capital increase. Therefore it is proven that the PT. Bunas Finance Indonesia Tbk in 2012 increased compared to 2011. After comparing and testing the analytical tool used to determine the financial performance. Bunas Finance Indonesia Tbk can be concluded and the results of this study suggest that the level of financial performance of the company as a whole shows that financial performance. Bunas Finance Indonesia Tbk from 2012 experienced a decline in profits compared to the year 2011, the proposed hypothesis is accepted. If you look at the financial performance shows the performance of companies that are not healthy, then how companies manage finances in order to increase profits in the coming years. then posts that do not really give significant results can be suppressed.

PENGENDALIAN ANGGARAN PROYEK DREDGING PADA PT. BUMINATA AJI PERKASA SAMARINDA Agustina, Rika Rahim
EKONOMIA Vol 4, No 1 (2015)
Publisher : EKONOMIA

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RIKA RAHIM AGUSTINA, 2014, Fakultas Ekonomi Universitas 17 Agustus 1945 Samarinda, Pengendalian Realisasi dan Anggaran Proyek Dredging Pada PT. Buminata Aji Perkasa dibawah bimbingan Bapak Robin Jonathan sebagai pembimbing 1 dan Ibu Elfreda Alponia Lau sebagai pembimbing 2.Penelitian ini bertujuan untuk mengetahui efektifitas pengendalian anggaran proyek dredging pada PT. Buminata Aji Perkasa Samarinda.Rumusan masalah pada penelitian ini adalah Apakah anggaran proyek dredging pada PT. Buminata Aji Perkasa telah direalisasi secara efektif?M. Nafarin (2007:11) mendefinisiskan â€œ.Anggaran (Budget) Merupakan rencana tertulis mengenai kegiatan suatu organisasi yang dinyatakan secara kreatif untuk jangka waktu tertentu dan umumnya dinyatakan dalam satuan uang, tetapi dapat juga dinyatakan dalam suatu barang/jasaâ€Hipotesis pada penelitian ini adalah Anggaran pada Proyek Dredging oleh PT. Buminata Aji Perkasa belum direalisasikan secara efektif.Pengukuran efektivitas anggaran mencakup realisasi anggaran setiap kegiatan yang dilaksanakan oleh proyek dreging. Efektifitas anggaran proyek yaitu sebesar 92,75% dimana masuk pada rasio efektifitas 85% s/d 100% sehingga dapat dikatakan penggunaan anggarannya efektif dan kinerja kegiatan yang baik.Penyerarapan anggaran sudah efektif dilakukan karena dapat dikatakan anggaran tahun 2013 telah dimanfaatkan secara keseluruhan untuk membiayai pekerjaan pelaksanaan penyelesaian proyek sehingga penyerapan anggaran yang besar juga mengindikasikan bahwa tidak adanya dana yang tidak terpakai atau termanfaatkan sehingga diharapkan akan memberikan manfaat bagi kinerja Proyek DredgingPada analisis peneliti menemukan angka efektifitas diatas 100% . Hal ini disebabkan karena lokasi proyek yang terletak di laut lepas sehingga perusahaan membayar lebih dari anggaran. Beberapa faktor ini ternyata sangat mempengaruhi dampak daripada kondisi ini diantaranya rusaknya kendaraan dan alat operasional yang diterjang oleh badai dan gelombang laut.Melihat dari penelitian yang dilakukan secara keseluruhan penggunaan anggaran rencana pelaksanaan tahun 2013 pada Proyek Dredging telah disusun dan dilakukan secara efektif yang diperlihatkan dengan realisasi anggaran yang mencapai 92,75% tahun 2013 dan pencapaian sasaran (target) dari program dan kegiatan yang dilaksanakan secara keseluruhan di atas 85 %. Dengan demikian maka hipotesis ditolak.

ANALISIS KEBUTUHAN MODAL KERJA RUMAH MAKAN PADANG BAPAK MAWARDI DI KECAMATAN MUARA JAWA -, Hj. Bastiah
EKONOMIA Vol 4, No 1 (2015)
Publisher : EKONOMIA

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Tujuan penelitian ini adalah untuk mengetahui besarnya jumlah kebutuhan modal usaha pada tahun 2013, serta untuk membadingkan antara kebutuhan modal usaha tahun sebelumnya berdasarkan hitungan analisis dengan modal usaha sesuai data yang ada di Rumah Makan Padang Bapak Mawardi di Kecamatan Muara Jawa.Â Â Â Â Â Â Â Rumusan Masalah : Penelitian ini dilakukan dengan menggunakan alat analisis metode perhitungan saldo rata â€“ rata menggunakanÂ regresi linier dengan metode least square ( metode kuadrat terkecil )Â untuk melihat ramalan penjualan tahun sebelumnya.Â Â Â Â Â Â Â Dari Teori Manajemen Keuangan Menjelaskan pengertian manajemen keuangan, ruang lingkup manajemen keuangan, fungsi dan tujuan manajemen keuangan, proses perencanaan dan pengendalian keuangan, laporan keuangan serta modal kerja. Modal kerja yang tersedia pada Rumah Makan Padang Bapak Mawardi di Kecamatan Muara Jawa mengalami kekurangan untuk kebutuhan operasional tahun 2014 sehingga mendukung hipotesis.Â Â Â Â Â Â Â Dari hasil penelitian yang diperoleh, untuk mengetahui apakah modal kerja yang tersedia dapat mencukupi atau menjamin kelancaran perusahaan, dilakukan perhitungan dengan menggunakan regresi linier.Dari hasil perhitungan yang dilakukan, diketahui modal usaha tahun 2013 agaahebesar Rp. 58.175.500.- dan modal usaha berdasarkan hasil analisis sebesar Rp. 62.336.068.- dimana Rumah Makan Padang Bapak Mawardi mengalami kekurangan sebesar Rp. 4.160.568.-, tahun 2014 adalah sebesar Rp.58.175.500.- dan modal usaha berdasarkan hasil analisis sebesar Rp. 87.515.307.125-, dimana Rumah Makan Padang Bapak Mawardi mengalami kekurangan sebesar Rp. 29.339.807.125.-, sehingga hasil hipotesis yang dikemukakan oleh penulis diterima.

Pengaruh Kepuasan Kerja Dan Motivasi Kerja terhadap Kinerja Pegawai Pada Kantor Kecamatan Muara Jawa -, Norma -
EKONOMIA Vol 4, No 1 (2015)
Publisher : EKONOMIA

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Kegunaan Penelitian diharapkan dapat dijadikan masukan bagi Manajemen Kecamatan Muara Jawa dalam menentukan kebijakan dimasa yang akan datang.Rumusan Masalah 1) Apakah Kepuasan Kerja berpengaruh Positif dan Signifikan terhadap Kinerja Pegawai pada Kantor Kecamatan Muara Jawa. 2) Apakah Motivasi Kerja berpengaruh Positif dan Signifikan terhadap Kinerja Pegawai pada Kantor Kecamatan Muara Jawa. 3) Apakah Kepuasan Kerja dan Motivasi Kerja berpengaruh Positif dan Signifikan terhadap Kinerja Pegawai pada Kantor Kecamatan Muara Jawa. 4) Diantara Variabel Kepuasan Kerja dan Motivasi Kerja, Variabel manakah yang berpengaruh positif dan Signifikan terhadap Kinerja Karyawan pada Kantor Kecamatan Muara Jawa.Dasar Teori adalah Manajemen Sumber Daya Manusia meliputi Pengertian dan Tujuan Sumber Daya Manusia, teori Kepuasan Kerja, teori Motivasi Kerja dan Kinerja PegawaiHipotesis yang diajukan 1) Kepuasan Kerja berpengaruh positif dan signifikan terhadap Kinerja Pegawai pada Kantor Kecamatan Muara Jawa. 2) Motivasi Kerja berpengaruh positif dan signifikan terhadap Kinerja Pegawai pada Kantor Kecamatan Muara Jawa. 3) Kepuasan Kerja dan Motivasi Kerja berpengaruh positif dan signifikan terhadap Kinerja Pegawai pada Kantor Kecamatan Muara Jawa. 4)Â Motivasi Kerja berpengaruh paling dominan terhadap Kinerja Pegawai pada Kantor Kecamatan Muara Jawa.Â Â Â Â Â Â Â Â Â Â Â Alat analisis menggunakan analisis regresi linier berganda untuk mengetahui pengaruh variabel Kepuasan Kerja dan Motivasi Kerja pada Kantor Kecamatan Muara Jawa.Â Â Â Â Â Â Â Â Â Â Â Berdasarkan hasil penelitian dapat disimpulkan bahwa 1) Secara parsial kepuasan kerja dan motivasi kerja berpengaruh positif dan signifikan terhadap kinerja pegawai pada Kantor Kecamatan Muara Jawa. 2) Berdasarkan Fhitung = 26,118 > Ftabel = 3,354 menunjukkan bahwaÂ Kepuasan Kerja dan Motivasi Kerja secara bersama-sama berpengaruh positif dan signifikan terhadap kinerja pegawai pada Kantor Kecamatan Muara Jawa. 3) Variabel kepuasan kerja dan motivasi kerja koefisien regresi bertanda positif (+) menandakan hubungan searah, dengan kata lain kepuasan kerja dan motivasi kerja akan meningkatkan kinerja pegawai pada Kantor Kecamatan Muara Jawa. 4) Variabel motivasi kerja (X2) merupakan variabel yang paling dominan / besar pengaruhnya terhadap kinerja pegawai pada Kantor Kecamatan Muara Jawa, sehingga hipotesis yang diajukan diterima

ANALISIS PERBEDAAN PERSEPSI KONSUMEN PRIA DAN WANITA DALAM MENGKONSUMSI KOPI MERK LUWAK WHITE KOFFIE DI SAMARINDA -, Rikardo Harefa
EKONOMIA Vol 4, No 1 (2015)
Publisher : EKONOMIA

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Coffee is one of the brands of coffee that has the largest market share in Indonesia, this is because the quality of the products of the brand LUWAK WHITE KOFFIE no doubt, as is typical flavor, distinctive aroma, distinctive color, attractive packaging, the price is high.WHITE KOFFIE Luwak coffee is the development of ABC Moca more intended for men, but not the least of women consuming WHITE KOFFIE Luwak coffee. As an illustration, until april 2014 has sold 200,000 cartons LUWAK WHITE KOFFIE, where 150,000 diantarannya purchased by consumers to be male, while another 50,000 purchased by female sex. The purpose of this study to determine the public perception of LUWAK WHITE KOFFIE in Samarinda seen from the typical flavor, distinctive aroma, distinctive color, attractive packaging, high prices and to determine differences in consumer perception of men and women seen from the typical flavor, distinctive aroma , distinctive color, attractive packaging, the price is high.Basic marketing management theory used especially consumer perception by using arithmetic mean and Chi- square analysisBased on the analysis and discussion, the conclusions of this study are:The average value of all indicators count> 3, proving that consumer perceptionsagainst LUWAK WHITE KOFFIE is good, so the hypothesis is assumed that the public perception of LUWAK WHITE KOFFIE in Samarinda seen from the typical flavor, distinctive aroma, distinctive color, attractive packaging, high selling price is pretty good, acceptableOverall it can be concluded that there is no difference between male and female perceptions of the mongoose WHITE KOFFIE in Samarinda, it is supported by sales data in April 2014 has sold 200,000 cartons LUWAK WHITE KOFFIE, where 150,000 cartons diantarannya purchased by the male while 50,000 cartons purchased by female sex. Thus the hypothesis alleged also that there is a difference in perception between men and women seen from the typical flavor, distinctive aroma, distinctive color, attractive packaging, a high selling price,accepted

ANALISIS RENCANA ANGGARAN BIAYA PEMBANGUNAN RUMAH TIPE 36 PADA PERUMAHAN DEâ€™CIRCLE SAMARINDA Mandola, Ramly W Mandola W
EKONOMIA Vol 4, No 1 (2015)
Publisher : EKONOMIA

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Needs housing company will budget plan is for the company to find out how much it cost to build a house and in addition to the needs of the preparation of financial data is also needed BP consumer installment because most of the development funds based on financial income from the sale of houses, from the above explanation, it can be formulated problem is whether "is housing development Budget Plan type 36 in 2012 Smaller than actual budget cost of housing construction in 2014. This study focused on the activities and progress of financial inclusion field De'Circle Housing built by a limited liability People's House. If seen Budget Plan 36/84 type of housing development that made the company in 2012 amounted to Rp. 86,629,011.64 was not in accordance with the Development Budget Realization in 2014 which has been calculated based on the budget plan in 2012 that the author made on the theory bachtiar ibrahim and have been added to the inflation rise 20% to Rp. 99,545,970.79.

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INDONESIA