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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 45 Documents
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Search results for , issue "Vol 4, No 3 (2015)" : 45 Documents clear
AUDIT DAN TRANSPARANSI PENGELOLAAN KEUANGAN DAERAH KABUPATEN KUTAI BARAT Imam Nazarudin Latif, Yovenalis A’ai. Elfreda Aplonia Lau.
EKONOMIA Vol 4, No 3 (2015)
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Abstract

The financial statements are drawn up Upon Kutai Barat Regency is a structured report regarding the financial position and the transactions carried out by an entity reporting. Financial reporting is useful to present useful information for decision making and to show accountability and reporting entities.The formulation of the issue as to whether the financial statements are presented already meets Government accounting standards (SAP). Whether the financial statements are presented by a local government in Kutai Barat in Recommend Reasonable Without Exception (WTP).The theoretical foundations of financial accounting focus on financial statements presented meets Government accounting standards (SAP). Financial report on local government by the Kutai Barat serve in Recommend Reasonable Without Exception (WTP).As for the Hypothesis presented the financial report presented do not meet Government accounting standards (SAP). Financial reporting by local government serve in  Kutai Barat in Recommend Reasonable with the exception of (WDP). that measurement, presentation and reporting in the Government of Kutai Barat Regency, has presented reasonably.The research results showed that the financial statements adequately disclosed, there was no disobedience influential direct and material. Measurement, presentation and reporting as well as control served yet reasonable and do not meet Government accounting standards (SAP). Thus this research hypothesis is accepted.
KREDIT USAHA MIKRO PT. BANK MANDIRI (PERSERO) TBK DAN PENDAPATAN NASABAH Adi Suroso, Rusmini. Elfreda Aplonia Lau.
EKONOMIA Vol 4, No 3 (2015)
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Abstract

Based on the above, the headline writer formulated the problem is whether the provision of micro credit at PT. Bank Mandiri can increase customer revenue growth ?Basic theory used in the preparation of this skrips is management accounting with a focus on micro credit. The hypothesis of research into the formulation of the problem and the basic theory used is the provision of micro credit at PT. Bank Mandiri (Persero) Tbk can increase customer revenue growth.Analyzer used in this research is the analysis growth ratio is a simple formulation ((present-past) / past) x 100. Data collection techniques used is a field research through interviews between researcher and respondent or related parties, and with a literature study using secondary data from various literature related to the research as supporting the completion of this thesis.The results showed that administration of Micro Credit PT. Bank Mandiri bring a positive influence and can increase customer revenue. Based on the description of the results of research and discussion, the authors conclude that the provision of Micro Credit PT.Bank Mandiri can increase customer revenue growth. With loans obtained customers are expected to be used as well as possible to increase customer revenue
ANALISIS PENILAIAN TINGKAT KESEHATAN PADA PT.BANK MUAMALAT INDONESIA, Tbk PERIODE 2010 – 2012 DENGAN MENGGUNAKAN METODE CAMEL Rina Masithoh, Pandy Pramadie, LCA Robin Jonathan
EKONOMIA Vol 4, No 3 (2015)
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Abstract

Penganalisis penilaian tingkat kesehatan PT. Bank muamalat Indonesia, Tbk periode tahun 2010-2012 dengan metode camel dapat dirumuskan permasalahan dalam penelitian ini apakah perkembangan kinerja Keuangan PT. Bank Muamalat Indonesia, Tbk tahun 2010-2012 dikategorikan sehat dari aspek Capital Adquecy,  aspek Asset Quality, aspek Management, aspek Earning’s.Pengujian hipótesis digunakan untuk menentukan kebenaran dari hipótesis penelitian jika diterima maka perkembangan kinerja keuangan PT. Bank Muamalat Indonesia, Tbk tahun 2010-2012 ditinjau dari rasio Capital Adquency dikategorikan sehat jika nilainya ≥8%, rasio Asset Quantity dikategorikan sehat jika KAP nilainya 0-10,35%, rasio Management dikategorikan sehat jika nilainya 33-40, rasio Earning’s dikategorikan sehat jika ROA ≥1,215% dan BOPO≤93,53% dan rasio Liquidity dikategorikan sehat jika nilai LDR≤94,75%. Sedangkan jika hipótesis ditolak maka perkembangan kinerja keuangan PT. Bank Muamalat Indonesia, Tbk tahun 2010-2012 ditinjau dari rasio Capital Adquency dikategorikan tidak sehat jika nilainya ≤6,5%, rasio Asset Quantity dikategorikan tidak sehat jika KAP nilainya 14,5%, rasio Management dikategorikan tidak sehat jika nilainya 21, rasio Earning’s dikategorikan tidak sehat jika ROA <0,7665% dan BOPO>95,92% dan rasio Liquidity dikategorikan sehat jika nilai LDR>102,25%.Dalam menganalisis penilaian tingkat kesehatan PT. Bank Muamalat Indonesia, Tbk yaitu aspek permodalan menggunakan rasio CAR (Capital Adequacy Ratio) dari tahun 2010-2012 didapat nilai rasionya  13,12%, 11,97% dan 11,57% yang berarti dari hasil penilaian menggunakan rasio ini makan perusahaan dikategorikan sehat, aspek kualitas aktiva produktif menggunakan rasio KAP (Kualitas Aktiva Produktif) didapat hasil perhitungan 6,47%, 3,71% dan 2,56% sehingga perusahaan dari hasil perhitungan ini dikategorikan sehat, aspek manajemen menggunakan rasio NPM (Net Profit Margin) didapat nilai 71,74%, 71,33% dan 74,24% dimana dari hasil perhitungan ini perusahaan dapat dikategorikan sehat, aspek rentabilitas menggunakan rasio ROA (Return On Assets) didapat nilai 1,10%, 1,20%, 1,21% dan BOPO (Beban Operasional terhadap Pendapatan Operasional) didapat nilai 84,17%, 81,58%, 79,84% sehingga dari hasik perhitngan tersebut dapat disimpulkan bahwa dari hasil perhitungan tersebut perusahaan dapat dikategorikan sehat, dan dari aspek likuiditas LDR (Loan to Deposit Ratio) didapat 49,03%, 43,37% dan 46,07% sehingga dari hasil perhitungan tersebut perusahaan dapat dikategorikan sehat
KINERJA KEUANGAN DAN HARGA SAHAM PT ASTRA AGRO LESTARI Tbk. Iman Nazarudin Latief, Indra Agus Lukariyanto, Elfreda A. La,
EKONOMIA Vol 4, No 3 (2015)
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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kinerja keuangan terhadap harga saham pada PT Astra Agro Lestari Tbk periode 2008-2014.  Rumusan masalah pada penelitian ini yaitu : “Apakah terdapat pengaruh signifikan ROE terhadap harga saham?, apakah terdapat pengaruh signifikan DER terhadap harga saham?, apakah terdapat pengaruh signifikan EPS terhadap harga saham?, apakah terdapat pengaruh signifikan PER terhadap harga saham?, dan apakah terdapat pengaruh signifikan ROE, DER, EPS dan PER secara simultan terhadap harga saham?”Dasar teori yang digunakan dalam penelitian ini adalah manajemen keuangan, khususnya pada kinerja keuangan dan harga saham.  Hipotesis pada penelitian ini yaitu : “ROE berpengaruh signifikan terhadap harga saham, DER berpengaruh signifikan terhadap harga saham, EPS berpengaruh signifikan terhadap harga saham, PER berpengaruh signifikan terhadap harga saham, ROE, DER, EPS, PER secara simultan berpengaruh signifikan terhadap harga saham”.Analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda.  Hasil pengujian secara parsial (uji t) menunjukkan bahwa variabel ROE berpengaruh tidak signifikan positif terhadap harga saham, DER berpengaruh tidak signifikan positif terhadap harga saham, EPS berpengaruh signifikan positif terhadap harga saham, dan PER  berpengaruh signifikan positif terhadap harga saham. Sedangkan secara simultan (uji F) ROE, DER, EPS dan PER secara bersama-sama berpengaruh signifikan positif terhadap harga saham.
TINGKAT KESEHATAN BANK YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2014 Rina Masithoh, Seni Setiani, Elfreda Aplonia Lau,
EKONOMIA Vol 4, No 3 (2015)
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Penelitian ini bertujuan untuk mengetahui bagaimana tingkat kesehatan bank, Bank sebagai lembaga keuangan berfungsi sebagai lembaga Intermediasi dengan pengaruh yang sangat penting dalam perekonomian suatu negara. Berdasarkan pengaruh tersebut maka keberadaan bank dengan kinerja yang sehat yang merupakan prasyarat untuk perekonomin yang sehat. Peraturan Bank Indonesia (PBI) Nomor 13/1/PBI/2012 tanggal 5 Januari 2012 tentang Penilaian Tingkat Kesehatan Bank Umum. RGEC (Risk Profile, Good Corporate Governance, Earning, Capital) Tujuan dari penelitian ini adalah untuk menilai tingkat kesehatan bank yang yang terdaftar di BEI yaitu Bank Mandiri, Bank BRI, Bank BNI, Bank BCA, Bank BTN, dan Bank Danamon pada tahun 2012-2014. Hasil analisis menunjukan bahwa tingkat kesehatan bank yang terdaftar di BEI pada tahun 2012 sampai dengan 2014 yang diukur dengan menggunakan pendekatan Risk Profile, Earning, dan Capital dikatakan bank yang Sehat. Faktor Risk Profile yang dinilai dari NPL dan LDR secara keseluruhan risiko yang telah dilaksanakan dengan baik, faktor Earning atau Rentabilitas yang penilaiannya terdiri dari ROA dan NIM menurut rasio ROA bank yang termasuk dalam sampel penelitian ini dapat dikatakan sehat, karena ROA >1, 5%. Sehingga bank yang diteliti dalam penelitian termasuk dalam kategori bank sangat sehat karena memiliki nilai ROA > 1,5%. berdasarkan pada hasil perhitungan nilai NIM yang telah dilakukan oleh peneliti, menunjukkan bahwa rata-rata nilai NIM  yang dimiliki oleh masing-masing bank berada pada angka 4,78% sampai 11,97% sehingga dapat disimpulkan bahwa secara umum rasio NIM bank yang termasuk dalam sampel penelitian dapat dikatakan sehat, karena nilai NIM lebih besar 3%. Faktor Capital yang dinilai dengan CAR rata-rata nilai CAR yang dimiliki oleh masing-masing bank berada pada angka 11,77% sampai 27,24%%. Hal ini menunjukkan bahwa lebih dari 8% bank dapat memenuhi kecukupan modal untuk menunjang aktiva yang mengandung atau menghasilkan resiko. Rasio permodalan (CAR) adalah lebih besar dari 8% sehingga dapat disimpukan bahwa secara umum menurut rasio CAR,bank termasuk dalam sampel penelitian dapat dikatakan sehat karena        CAR> 8%
Pengaruh Simpanan Pokok Dan Simpanan Wajib Terhadap Sisa Hasil Usaha Pada Koperasi Mitra Sejahtera Samarinda Elfreda A. Lau3, Riza Suskaniah, LCA. Robin Jonathan 2,
EKONOMIA Vol 4, No 3 (2015)
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Abstract

             Effect of Principal and Savings Against Mandatory Business Profits In Samarinda Welfare Coorperative Partners. This study aims to determine whether the principal savings and mandatory savings significant effect on operating result in Samarinda Welfare Coorporative Partners. Based on the coefficients coeficients table above, it can be formulated multiple regression equation that shows the influence of the independent variables on the balance of the balance of the (Y) as follows : Y = -2,003,500.968 + 3.491 + 0.812 X1 X2 Value Constant -2003.500,968 which shows that if there is no principal factor (X1) and compulsory savings (X2), then the cooperative will impact the declining balance of the Rp. 2,003,500.968.Principal variabels (X1) 3.491 positive impact on the balance of the (Y). This indicates that the cost effect on the Prrincipal of Business. If the principal is raised Rp. 1 it will elevates Bussines Profits Rp. 3.491. This is because the Principal is the capital it self where savings can not be withdrawn as long as the customers listed as members of the coorperative.Mandatory Deposit variabe (X2) has positive influence on Business Profit (Y) of 0,812. If Compulsory deposits raise Rp. 1 it will raise the balance of the Rp. 0,812. It indicates that the variable is positive because waib savings cooperative capital paid continuously by the customer in accordance with the condition s set by the cooperative.The result of testing the effect of independent variables on the dependent variable simultaneously obtain significant value obtained 0.041 where this value is smaller than significant level that is equal to 0.050 so that simultaneous hypothesis in this study received.
REALISASI ANGGARAN PENERIMAAN DAN PENGELUARAN PADA KANTOR KONI KABUPATEN KUTAI BARAT Titin Ruliana, Henik, Elfreda A.Lau,
EKONOMIA Vol 4, No 3 (2015)
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In Organizational Unit  of  Committee of  National Sport which duty and its function to arrange the manajemenisasi, distribution, and activity organization  of  every sport branch still not yet effective, to improve repair the the problem  is hence needed by  an analysis expected can become the effective solution so that this sksipsi study about Realization of budget of acceptance and expenditure at  Office KONI Regency of  Kutai west of  period  2013-2014. Data type used  by  that is data of primary and method of Comparability research. Where population used  by  entire/all existing athletic branch. accurate  by  Problem formula that is Whether ,What realization of acceptance and expenditure have effective and whether,what efficient budget realization  at  athletic branch of TEKWONDO, PABBSI, PBSI, PODSI And PSSI, so that this research background that is Realization of budget of acceptance and expenditure at Office KONI Regency Kutai West, this research hypothesis as follows Realize the Acceptance and Expenditure have effective and Efficient Realisai Budget with the budget of acceptance and athletic branch expenditure of TAEKWONDO, PABBSI, PBSI, PODSI And PSSI  at  Office  of  KONI  period 2013-2104 .  Analyzer weared by that is earnings Effectiveness and Analyse the Expenditure Efficiency.                Hence result of research obtained by that is Realization of Budget of Acceptance and Pengeluran of at  Office of KONI of Regency of Kutai West " in  accepted or have effective.
ANALISIS ANTRIAN PADA PT. POS INDONESIA (PERSERO) CABANG SANGGATTA Adi Suroso, Sherly Marlina, LCA. Robin Jonathan,
EKONOMIA Vol 4, No 3 (2015)
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Abstract

Problem formulation in this research is Is queuing system of double track and single service applied to the PT. Pos Indonesia (Persero) Branch Sangatta already efficient. The aim of this study was to analyze to determine the queuing system of double track and single service at Post Office branches Sengata if it runs efficiently and analyze the application of the theory of queuing at the Post Office branch SangattaUsed theoretical basis of this research is the Operational Management that includes the definition of management, the definition of Management Operations, Objectives and Functions ROP, and Queueing Theory. Queue System Hypothesis double track and single service at PT. Pos Indonesia (Persero) Branch Sangatta not efficient.The analysis tool in this research is the modeling formula proposed by T. Hani Handoko (2000: 5) which is used to 1). To calculate the level of usefulness of single services and facilities section doubles. 2). Calculating the level of utility services 3). Calculating the amount of the average - average in the queue 3) calculate the waiting time for customers 4). Calculate the average number in the queue.Research Associate Service process and a single lane, the level of busyness officer PT. Pos Indonesia (the Company) Branch Senggata is 40% means the clerk special letters have idle time 60% .artinya often occur no customers were queuing up, this is corroborated by the results of the calculation of the probability of the absence of a system to wait for 0.4347 or 43.47 %. Results of average calculation - average queue time is 0.1545 customers per day per hour of work, while the average - average wait to be served is 34 seconds using multiple queue system facilities and single track. From the above calculation, the value P = 0.4 When consulted by Criteria Testing Hypothesis which states that if p <1, then the use of the facilities Double with single track in serving customers has not been efficient, meaning hypothesis proposed in this study proved and accepted. The mean score in the queue at the counter special letter obtained values to Lq = 0.1545 When consulted by the criteria of hypothesis testing Lq> 0, then the average - average number of queues is not efficient, means the hypothesis is accepted. Similarly, the average - average wait to be served at the counter special letters Wg = 0.0096 value is greater than zero, this is when adjusted for hypothesis testing criteria Wq> 0, then the average - average waiting time in the queue is not efficient, meaning hypothesis be accepted
Kinerja Keuangan Sebelum dan Sesudah Akuisisi PT. Indomobil Sukses Internasional Tbk Rina Masitoh Haryadi, Achmad Wibowo Santoso, Elfreda Aplonia Lau,
EKONOMIA Vol 4, No 3 (2015)
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Abstract

Globalization and free competition requires every company to constantly develop strategies in order to survive, thrive and competitiveness. One strategy that can be taken by the company is an acquisition. The goal is to obtain synergies to maximize profit and reduce the risk simultaneously. In this research study about the comparison of financial performance before and after the acquisition by using Economic Value Added (EVA). Where the object of the research is PT. Indomobil Sukses Internasional Tbk. which was acquired by Gallant Venture Ltd. at 13 December 2012. The financial performance which became the object of research are the pre-acquisition financial performance in 2012 and financial performance after the acquisition in 2013The results showed that the financial performance of PT. Indomobil Sukses Internasional Tbk. measured by the method of Economic Value Added (EVA) both before and after the acquisition EVA of the company is negative. Net Operating Profit After Tax (NOPAT) obtained by the company decreased and on the other side of Weighted Average Cost of Capital (WACC) and the total assets owned by the company increase. EVA of the company after the acquisition is lower than before the acquisition caused by the Cost of Capital is borne by the company have increased but NOPAT acquired by the company decreased, the culture shock caused by differences in work culture, and the acquirer company who does not have experience in the automotive industry.
PENYAJIAN LAPORAN KEUANGAN PADA KOPERASI SERBA USAHA MITRA MAJU KAMPUNG SUMBER SARI IMAM NAZARUDIN LATIF, DONISIUS. ELFREDA APLONIA LAU.
EKONOMIA Vol 4, No 3 (2015)
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Abstract

Penelitian ini bertujuan untuk mengetahui penyajian laporan keuangan Koperasi Serba Usaha “Mitra Maju” Kampung Sumber Sari telah sesuai dengan Pernyataan Standar Akuntansi Keuangan (PSAK) No. 27 .                Dasar teori yang digunakan adalah Akuntansi Keuangan menurut Imam Santoso adalah merupakan proses yang berpuncak pada penyiapan laporan keuangan perusahaan secara menyeluruh untuk digunakan oleh pihak internal dan eksternal perusahaan dalam rangka pengambilan keputusan. Pengertian Koperasi menurut Ima Suwandi adalah sebuah perusahaan dimana orang-orang berkumpul bukan untuk menyatukan uang atau modal melainkan sebagai akibat kesamaan kebutuhan ekonomi. Neraca menyajikan informasi mengenai asset, kewajiban dan ekuitas koperasi pada waktu tertentu. Perhitungan Hasil Usaha menurut Revrisonad Baswir adalah sisa hasil usaha merupakan pendapatan koperasi yang diperoleh dalam satu tahun buku. Alat analisis yang digunakan dalam penelitian ini adalah perhitungan neraca dan perhitungan hasil usaha menurut PSAK No. 27.                Berdasarkan hasil penelitian didapatkan kesimpulan sebagai berikut: 1. Pada neraca yang dibuat oleh Koperasi Serba Usaha “Mitra Maju” Kampung  Sumber Sari diketahui adanya anggota yang belum membayar simpanan pokok dan simpanan wajib tetapi tidak disajikan sebagai piutang simpanan pokok dan simpanan wajib. Menurut PSAK No.27 tentang Akuntansi Perkoperasian, Simpanan pokok dan simpanan wajib yang belum diterima dari anggota disajikan sebagai piutang simpanan pokok dan simpanan wajib.2. Pada Perhitungan Hasil Usaha yang dibuat Koperasi Serba Usaha “Mitra Maju” Kampung Sumber Sari  belum sesuai dengan PSAK. No. 27, karena adanya penyajian pendapatan koperasi yang berasal dari anggota tidak disajikan terpisah. Menurut PSAK No. 27, tentang Akuntansi Perkoperasian, pendapatan koperasi yang berasal dari anggota, beban usaha dan beban perkoperasian juga harus disajikan terpisah dalam laporan PHU ( Perhitungan Hasil Usaha ).

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