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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 34 Documents
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Search results for , issue "Vol 4, No 2 (2015)" : 34 Documents clear
PERHITUNGAN PEMOTONGAN PPh 21 PADA KARYAWAN KOPERASI JASA DIRGAHAYU MAJU SEJAHTERA DI SAMARINDA MENURUT UNDANG-UNDANG NOMOR 36 TAHUN 2008 Eka Yudhyani, Kristina Ugan LCA Robin Jonathan
EKONOMIA Vol 4, No 2 (2015)
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Abstract

The legal basis for calculation and withholding of Article 21 is the Income Tax Act No. 36 of 2008 and the Regulation of the Minister of Finance No. 162 / PMK.011 / 2012, of the Guidelines calculation and withholding of Article 21.Problem Formulation of this research is "Do the calculations and proposed tax cuts 21 employees Maju Sejahtera Dirgahayu Service Cooperative in Samarinda in accordance with Law No. 36 of 2008 and the Income Tax reporting in the Annual Income Tax Personal 2013 onwards amounted Taxable Income (taxable income) as the Minister of Finance Regulation No. 162 / PMK.011 / 2012."The purpose of this study was to analyze whether Dirgahayu Forward Service Cooperative Welfare has introduced a system of income tax in accordance with the rules applicable legislation, namely Law No. 36 of 2008 and the regulations under the Minister of Finance No. 162 / PMK.011 / 2012 on Guidelines Payment of Income Tax withholding and Reporting Article 21.The hypothesis of this study is "Allegedly the calculation and deduction of Income Tax Article 21 in accordance with the regulations of Law No. 38 of 2008 and reporting in annual tax returns Income Tax Personal Income Tax in 2013 and beyond is for personal exemption (non-taxable income), as in the Minister Finance No. 162 / PMK.011 / 2012. "Conclusion that the calculation and deduction of income tax to 21 Dirgahayu Forward cooperative Welfare Services conducted a school treasurer in accordance with the Income Tax Act No. 36 of 2008 it is thus the hypothesis is accepted.
EFISIENSI MODAL KERJA UNTUK MENINGKATKAN PROFITABILITAS PADA PT.HM. SAMPOERNA Tbk Aprianti, Siti -
EKONOMIA Vol 4, No 2 (2015)
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SITI APRIANTI, Efisiensi Modal Kerja Untuk Meningkatkan Profitabilitas Pada PT. HM. Sampoerna Tbk. Dibawah bimbingan bapak Eddy Soegiarto dan Ibu Rina Masyitoh.Modal kerja merupakan jumlah yang harus ada terus menerus dalam membangun usaha perusahaan. Kebutuhan modal kerja harus diatur dengan sebaik-baiknya, agar tidak ada kekurangan atau kelebihan modal kerja. Profitabilitas merupakan kemampuan perusahaan dalam mencari keuntungan. Rasio ini juga memberikan ukuran tingkat efisiensi manajemen suatu perusahaan.Alat analisis yang digunakan adalah perputaran modal kerja dan rasio profitabilitas yang terdiri dari gross profit margin, net profit margin, return on investment, return on equity, dan rentabilitas ekonomi.Berdasarkan analisis dan pembahasan hipotesis diterima karena perputaran modal kerja menunjukkan tingkat efisiensi modal kerja dari tahun 2009-2011 berturut-turut 6,56 kali, 7,24 kali, dan 8,30 kali. Dan peningkatan profitabilitas pada tahun 2009-2011 yaitu GPM 29%-29%, NPM 13%-15%, ROI 29%-79%, dan 41%-56%.Pada hasil analisis dapat disimpulkan bahwa tingkat efisiensi modal kerja dapat meningkatkan profitabilitas pada PT. HM Sampoerna Tbk karena profitabilitas perusahaan meningkat setiap tahunnya.  
ANALISIS KINERJA PERUSAHAAN DAERAH AIR MINUM (PDAM) KABUPATEN MALINAU TAHUN 2013 Elfreda A. Lau, Bayu Imam Prakoso L.C.A. Robin Jonathan
EKONOMIA Vol 4, No 2 (2015)
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Abstract

Kebutuhan air bersih baik di perkotaan maupun di pedesaan semakin meningkat seiring dengan pertumbuhan penduduk dan perkembangan wilayah.PDAM Kabupaten Malinau yang bertugas dan bertanggung jawab atas penyediaan air bersih di Kabupaten Malinau diharapkan mampu memberikan pelayanan secara baik kepada masyarakatnya.Rumusan permasalahan dalam penelitian ini adalah: “Apakah kinerja PDAM Kabupaten Malinau Tahun 2013 telah menunjukkan kinerja yang baik berdasarkan Kepmendagri Nomor 47 Tahun 1999?”.Tujuan dari penelitian ini adalah untuk mengetahui hasil penilaian kinerja pada aspek keuangan, operasional, dan administrasi PDAM Kabupaten Malinau selama tahun 2013 berdasarkan Keputusan Menteri Dalam Negeri (Kepmendagri) Nomor 47 Tahun 1999 serta memberikan saran perbaikan dan penyempurnaan kualitas pelayanan air minum sehingga diharapkan dapat tercapainya PDAM dengan kinerja organisasi yang efektif dan efisien.Dasar teori yang digunakan dalam penelitian ini adalah akuntansi manajemen yaitu adalah suatu kegiatan (proses) yang menghasilkan informasi keuangan bagi manajemen untuk pengambilan keputusan ekonomi dalam melaksanakan fungsi manajemen serta pengukuran kinerja yaitu suatu proses penilaian kemajuan pekerjaan terhadap tujuan dan sasaran yang telah ditentukan sebelumnya, termasuk informasi atas efisiensi penggunaan sumber daya dalam menghasilkan barang dan jasa, kualitas barang dan jasa, hasil kegiatan dibandingkan dengan maksud yang diinginkan, dan efektivitas tindakan dalam mencapai tujuan.Berdasarkan rumusan masalah dan dasar teori tersebut, maka diajukan hipotesis penelitian sebagai berikut: “Kinerja PDAM Kabupaten Malinau tahun 2013 berdasarkan Kepmendagri Nomor 47 tahun 1999 belum menunjukkan kinerja yang baik.”Alat analisis yang digunakan untuk menguji hipotesa adalah dengan menggunakan Kepmendagri Nomor 47 Tahun 1999 tentang Pedoman Kinerja PDAM yang terdiri dari penilaian kinerja pada tiga aspek yaitu aspek keuangan, operasional, dan administrasi yang masing-masing terdiri dari sepuluh indikator.Berdasarkan hasil penilaian akhir kinerja, diperoleh nilai akhir sebesar 54,69 dan PDAM Kabupaten Malinau berada dalam Kategori Cukup, yang artinya cukup memenuhi pada kinerja pelayanan yang diharapkan sehingga dapat disimpulkan bahwa hipotesis ditolak.
ANALISIS ARUS KAS PADA UD. MARGA DINATA CELL DI SAMARINDA Mardiana, Rinus Baene H. Eddy Soegiarto K
EKONOMIA Vol 4, No 2 (2015)
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Abstract

This study aims to determine the operational activities, funding, investment cash flow generated from operating activities and sales at UD. Marga Dinata Cell Samarinda.               Accurate financial information in decision-making is the cash flow statement. Cash flows in a company, it is useful to users of the financial statements as a basis for assessing the ability of the company to achieve cash and cash equivalents in the assessment of the company needs to put on cash flow.               Cash is the most useful concept funds, because the decision of the investors, creditors and other parties focused on the assessment of future cash flows. The company will utilize idle cash by investing in a very short ranges investment likiud.               Financial report is basically the result of the accounting process that can be used as a tool for communication between financial data or activities of a company with the parties concerned with the data or activities of the company.               Users of financial statements includes current investors and potential investors, employees, lenders, suppliers and other business creditors, customers, governments and institutions and will use the information society in which the financial statements are different.               The foregoing description can be expressed as the following hypothesis: "the operational activities, investing, and financing affect the increase in cash flow in 1013 than in 2013.               The analytical tool used by researchers is to compare the financial statements prepared by UD. Marga Dinata Cell samarinda in 2011.2012, 2013 and arranged SAK applicable, comparing the cash flow statement is based on data obtained from UD. Marga Dinata Cell Samarinda.               Range of research directed at the analysis of cash flow and cash flow by operating activities, investing, financing UD. Marga Dinata Cell Samarinda. Based on the calculation of net income from 2012 Rp. 129 498 835, - in 2013 Rp. 283 154 500, - thus an increase in net profit of Rp. 153 655 665, -. Looking at the amount of cash and cash equivalents at the end of 2012 Rp. 77,924,165, - as well as cash and cash equivalents at the end of 2013 Rp. 185 786 315, - an increase of Rp. 123 986 315, -.            Thus it can be concluded that the hypothesis proposed by the author is accepted as cash flow at UD. Marga Dinata Cell in Samarinda had passed.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KONSUMEN MEMILIH HUNIAN APARTEMEN PANDAN WANGI RESIDENCE KOTA SAMARINDA Tommy Syam Saam, Tommy Syam Saam Tommy Syam Saam
EKONOMIA Vol 4, No 2 (2015)
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Tommy Syam Saam, 2014, Analysis of Factors Affecting Consumer Memelilih Residential Apartment Pandan Wangi In Samarinda, under the guidance of Mr. Jonathan and Mrs. Eka Robin Yudhyani. The purpose of this study was to determine the effect of the price, location and environment of the consumer decision Memelilih Residential Apartment Pandan Wangi In Samarinda. Basic theory used is Marketing Management by using multiple linear regression analysis with 45 samples. The results showed: Calculated F value of 8.114 is greater than the F table value of 3.23 and with a significance of 0.000 <α 0.05, this shows the price variable (X1), Location (X2) and the environment (X3) has a significant influence on consumer buying decisions apartment.Thus the hypothesis, accepted. t value price variable (X1) of 3.059> t table of significance of 1.96 and 0.004 <α 0.05, indicating the price variable (X1) has a significant influence on consumer buying decisions apartment so the research hypothesis is accepted.  Location variable t value (X2) is 2.636> t table of significance of 1.96 and 0.012 <α 0.05, indicating a variable location (X2) has a significant influence on consumer buying decisions apartment so the research hypothesis is accepted Environment variables t value (X3), amounting to 2,567> t table of significance of 1.96 and 0.014 <α 0.05, indicating Environment variable (X3) with significant influence on consumer buying decisions apartment so the research hypothesis is accepted.     
EVALUASI SISTEM PENGGAJIAN DAN PENGUPAHAN PADA PERUSAHAAN GENTENG BETON “MULIA” SAMARINDA Adi Suroso, Endah Puspo Daruningsih Titin Ruliana
EKONOMIA Vol 4, No 2 (2015)
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The problem statement in this study is “whether the payroll and remuneration system at the Samarinda “MULIA” Concrete Tile Company has meet the requirement of internal control?”.        The theoretical basis of the study is Accounting Information System and Accounting System of Internal Control with a focus on Payroll and Remuneration.        The technique Comparison as the analysis tool in this study are 1) Comparing payroll and remuneration system through the company flowchard with the flowcard theory of payroll and remuneration systems. 2)  Comparing internal control system according to the theory with that based on the result of the study through questionnaire.       The result of the study is to evaluate haw far the hypothesis of the payroll and remuneration system is accepted based on the following reasons 1) There  is  only one employee who did many jobs as recording time, payroll and wage, which anable mis use and abuse of authority. 2) Internal control system in recording time is yet effient as the lack of specific control by the authorities. 3) Acconting procedure and record is not support the payroll and remuneration system yet, so it’s necessary to add the form. 4) Payroll and remuneration system involving administration and public in only 44.44% of internal control has been implemented and 56,56% hasn’t implemented yet.        The writer concluded in this study that there are two alternative ways. First, appoint one new employee and buy the machine times. Second, improving the existing system by appointing new employee form the production and payroll system along with details of salary report should be written on the envelope salary, so that the employes know the truth of the details of salary calculations necessary to recapitulate the payroll and employee earnings card for archiving. Form the two alternatives, the second alternative is shoosen because it doesn’t reguire huge cost and increase employee discipline.  
APLIKASI PPH FINAL USAHA JASA KONSTRUKSI PADA PT. WIKA REALTY PROYEK PERUMAHAN GRAND TAMANSARI Imam Nazarudin Latif, Normansyah Elfreda Aplonia Lau
EKONOMIA Vol 4, No 2 (2015)
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The purpose of this study was to determine and analyze the amount of final income tax rates and taxes on construction services are implemented by PT . Wijaya Karya Realty in Grand Castle Samarinda housing project in 2013. The analysis tool used is the calculation of the final income tax on construction services under Government Regulation No. 40 in 2009 and compare it with the calculation of the company . Based on the results of research conducted found differences in applying the final income tax on construction services that are individual . PT . Wika Realty for housing project Grand Castle PPH 21 Samarinda apply if the contractor who is peorangan do the job on the basis of SP3 ( Job Execution Warrant ) and apply the final income tax when executing construction work on the basis of the SPK ( Work Order )
KESEHATAN KEUANGAN PT. PUPUK KALTIM LCA. Robin Jonathan, Gorbi Alex Adi Suroso
EKONOMIA Vol 4, No 2 (2015)
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Gorbi Alex. 2013, Evaluation of the Financial Health of PT. PUPUK KALTIM, under the guidance of Mr. LCA. Robin Jonathan and Mr. Adi Suroso.The problem in this study is whether the financial health of PT. PUPUK KALTIM meets the healthy classification based on the SK Menteri BUMN No. Kep-100 / MBU / 2002.From the analysis of the financial statements. PT. PUPUK KALTIM  known ROI experienced a sharp decline in 2011 amounted to 77.57, increased by 11.53% in 2011 and dropped by 56% in 2012, the current ratio increased from the year 2010 up to 2012 showed a good development , Each of the years in question has a value of 5 because it is in the range 125 <= X, collection periods progressed in 2011, where the days of collection of receivables could be reduced as much as 23.14% in 2010 but increased by 38.48% on year 2012, inventory turnover continued to decline from the year 2011 turnover fell as much as 15.24% and in 2012 fell as much as 1.36%, total asset turnover decreased in 2011 by 0.02% and rose by 6.96% on year 2012, total equity to total assets increased from 2010 to 2012 and survived at range50 <= <60 with a value of 8.5.               Known financial health of PT. PUPUK KALTIM from 2010 up to 2012 each have a healthy category "A" with an average score of 68.5 for each of the years in question and the total score of 205.5 in order to know the company has a healthy category "AAA" in three years analyzed.
PERHITUNGAN HARGA POKOK PESANAN PAGAR BESI STUDI KASUS PADA CV. ZAHRA PRATAMA Adi Suroso, Ema Fatimah, LCA. Robin Jonathan,
EKONOMIA Vol 4, No 2 (2015)
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Latar belakang yang dikemukakan adalah peranan akuntansi sebagai alat bantu dalam pengambilan keputusan-keputusan ekonomi dan keuangan dalam perusahaan. Besarnya harga pokok pesanan dari produk yang dihasilkan oleh suatu perusahaan, sangatlah penting artinya bagi pihak manajemen perusahaan yang bersangkutan, karena harga pokok pesanan tersebut merupakan salah satu dasar bagi penetapan harga jual.Tujuan penelitian untuk menghitung harga pokok produksi per pesanan secara tepat sesuai dengan perhitungan akuntansi dan manfaat penelitian ini sebagai bahan informasi dan bahan pertimbangan bagi CV. Zahra Pratama dalam melakukan perhitungan harga pokok produksi per pesanan dan  sebagai bahan pertimbangan dalam meningkatkan strategi, menetapkan harga jual dan kualitas atas produk yang dihasilkan. Permasalahan yang dikemuka kan adalah apakah harga pokok produksi per pesanan Pagar Besi pada CV. Zahra Pratama sudah sesuai dengan perhitungan  menggunakan metode full costing.Dasar teori yang digunakan dalam penelitian ini adalah Akuntansi, Akuntansi Biaya. Hipotesis dalam penelitian perhitungan harga pokok produksi per pesanan pagar menggunakan metode full costing lebih besar daripada harga pokok produksi per pesanan yang ditetapkan oleh “CV. Zahra Pratama. Alat analisis yang dipergunakan adalah Penentuan Harga Pokok Pesanan dengan metode Full Costing.Hasil Penelitian diketahui bahwa dengan metode full costing untuk pagar besi sebesar Rp. 2.304.960. Jika dibandingkan dengan perhitungan menurut CV. Zahra Pratama untuk pagar besi sebesar Rp. 2.270.000,-. hasil penelitian menunjukkan harga pokok produksi pesanan Pagar Besi berdasarkan metode full costing lebih besar dibandingkan perhitungan harga pokok pesanan pagar besi pada CV. Zahra Pratama.
ANALISIS STRATEGI PEMBIAYAAN ( FINANCE ) DALAM UPAYA MEREBUT PANGSA Heriyanto, Aidina Maretsya, H. Eddy Soegiarto K,
EKONOMIA Vol 4, No 2 (2015)
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The purpose of this paper to determine the internal aspects of the company's strengths and weaknesses and the opportunities and threats of the external aspects of the company to formulate appropriate strategies as a benchmark in formulating the company's strategy to increase its profits. Formulation of the problem in this paper is, Where is the position of the company in carrying out its activities on the SWOT analysis (Strength, Weakness, Opportunitiess and Threats)? The hypothesis of this study is the position of the company is located in the first quadrant on the SWOT matrix in which the company is very profitable situation. The company has the opportunity and the power that can take advantage of existing opportunities and the company's position, strategies appropriate in these circumstances is to support aggressive growth policy (Growth-oriented strategy) that uses all the power to seize and exploit opportunities as possible.                From the research results can be seen in the total score calculation result of internal factors to aspects of the power of 2.082 and weaknesses aspects of (1.222), the difference in value of 0.86 is describe as the organization's position on aspects of the strengths and weaknesses aspects. While the results of the calculation of the external factor scores for aspects of 2.025 opportunities and challenges aspects of (1.195), the difference in value of 0.83 is describe as the organization's position on aspects related aspects of the opportunities and challenges. Based on calculations were greatest in the first quadrant, the research hypothesis is accepted.

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