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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
ANALISIS MODAL KERJA PADA CV. BAGUS JAYA SANGATTA Imam Nazarudin Latif2, Iswanto, Elfreda A Lau2,
EKONOMIA Vol 4, No 2 (2015)
Publisher : EKONOMIA

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Abstract

This study aims to find out about the use of working capital in the CV. Bagus Jaya particularly in working capital turnover,this study from 2010 to 2012.Resereach activities will be undertaken ,nameely : literature study, field observations, interviews, documentation, data collection, and analysis.theData collected in thus study include : general description cv. Bagus Jaya ,organizational structure,the consolidated balance sheet and income statment.      Formulation of the problem in this study is whether the working capital on the cv.Bagus Jaya in 2011 and 2012 have been efficient ?The hypothesis study is the use of working capital in the CV.Bagus Jaya have efficient. Basic theory used is finansial management,outlines some of the basic theories, hypotheses and conceptual definition.Analyisis tools and research hypotheses used the working capital turn over includes sales and use of working capital.      Results of the analysis showed that the working capital turn over in 2010 amounted to 11,62 times and in 2011 amounted to 12,65 times ,this is caused due to sales in 2011 decreased by 7% while a much larger working  capital decreased by 14% which resulted in an increase working capital turn over.       For working capital turn over in 2012 decreased by 2,46% times to 10,19% this is caused due to in creased working capital by 47% and sales rose only 19% this result working capital turn over in a fall.    Thus,the hypothesis of this study based on the analysis and discussion of the obtained conclusion that working capital 2010 until the  2012 fluctuated so that this hypothesis is rejected.
ANALISIS PENGENDALIAN PERSEDIAN BAHAN BAKU PADA PABRIK ROTI SARTIKA DISAMARINDA Ida Rahmawati, Nani Banuwati, Elfreda A. Lau,
EKONOMIA Vol 4, No 2 (2015)
Publisher : EKONOMIA

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Abstract

The problem faced in this study is whether the inventory control flour with the calculation of Economic Order Quantity (EOQ) conducted by Bakers Sartika been optimal?The purpose of this research is to know the planning and inventory control of raw materials applied and determine the level of efficiency before and after using Economic Order Quantity (EOQ) and Reorder Point (ROP).Basic Operational Management theories used to focus on the EOQ. Research hypothesis, Inventory Control Flour on Bread Company Sartika been optimal.The analysis tool used is the Economic Order Quantity (EOQ). The analysis showed that the EOQ and ROP suitable to be applied to the Bread Factory Sartika because the calculation of EOQ and ROP is more efficient than the calculation according to the company.Based on the analysis and discussion stated that the Inventory Control flour at Bakers Sartika been optimal. The company supports the hypothesis
PENGARUH MOTIVASI DAN PENGALAMAN KERJA TERHADAP PRODUKTIVITAS PEGAWAI PUSKESMAS LEMPAKE SAMARINDA Mardiana, Seri Nornaningsih, H. Eddy Soegiarto K,
EKONOMIA Vol 4, No 2 (2015)
Publisher : EKONOMIA

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Abstract

With Human Resources planning through mature, work productivity of the existing workforce can be improved. Motivation and good work experience can also support the success of an organization in achieving its goals. The research objective was to determine the effect of motivation and work experience on the productivity of employees at Puskesmas Lempake Samarinda. This thesis discusses how the influence of motivation and work experience of the employee productivity lempake health centers. Data obtained through questionnaires by distributing questionnaires to 44 (forty-four) employees Puskesmas Lempake. Results of this research study showed that motivation variable (X1) and work experience variable (X2) positive and significant impact on employee productivity Puskesmas Lempake variable (Y). By Fhitung 9,408> F table 3.23. Regression analysis results showed a positive and significant influence between motivation (X1) to employee productivity (Y) partially with thitung of 2,239> t table 1,682 and significance 0.031 <0.05. Work experience (X2) in this study has a positive and significant impact on employee productivity (Y) partially due to the 2,655 thitung> t table 1,682 and 0,011 significance <0.05.
PENYAJIAN AKTIVA TETAP PADA LAPORAN KEUANGAN PT. YAMAHA SERBA MULIA AUTO CABANG LOA JANAN Imam Nazarudin Latif, Asmawati, Elfreda Aplonia Lau,
EKONOMIA Vol 4, No 2 (2015)
Publisher : EKONOMIA

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Abstract

This study aims to determine whether the measurement, presentation and reporting of fixed assets PT. Yamaha Serba Mulia Auto Loa Branch Janan was appropriate or not is accordance with SFAS No.17.Basic theory used : the effect on the financial accounting, measurement, presentation and reporting of fixed assets. Hipotesis research aims the measurement, presentation and reporting of fixed assets PT. Yamaha Serba Muia Auto Loa Branch Janan not in accordance with SFASNo. 17.Data collection is done by using field research and liberary. Data used in the financial statement PT. Yamaha Serba Mulia Auto Loa Branch Janan. consisting of balance sheet, incame statement and list of fixed assets during the fourth financial year (period 2010-2013).The analysis tool is the depreciation using the staright-line method followed by measurement, presentation and reporting of fixed assets.Based on the analysis and discussion that has been conducted acquired company’s incame statement at the end of 2013 a profit of Rp. 986.951.442,00, after correction and recalculation based financial accounting standards obtained at the company’s incame statement for the year 2013 by Rp. 1.076.378.281,00 of the calculation there is a difference of Rp. 89.428.839,00. Wheareas according to the company’s depreciation costs Rp. 92.272.479,33 and depreciation charges under SFAS No. 17 Rp. 122.082.092,33 means the difference in cost of Rp. 29.809.613,00. Thus after adjusting statement of financial accounting standards no. 17, then the need for a journal adjusment required as a correction in the valuation remains fixed assets 2013  so natural to at present.

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