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<![CDATA[ANALISIS PROFITABILITAS PERUSAHAAN DAERAH AIR MINUM (PDAM) KUTAI BARAT ]]>
<![CDATA[Adi Suroso, Windy Finati Sari, Titin Ruliana,]]>
<![CDATA[ EKONOMIA Vol 4, No 3 (2015) ]]>
Publisher : <![CDATA[EKONOMIA ]]>
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<![CDATA[The problem in this study is whether viewed from the aspect Profitability Net Profit Margin, Return on Investment, and Return On Equity Regional Water Company Kutai Barat in 2014 increased compared to the year 2013.The method used in this study focused on the Regional Water Company Kutai Barat that focuses on the financial statements to see the growth of the company's profitability in 2013 and 2014. The report is used to analyze the level in managing the financial statements are measured from the ratio of profitability (profitability ratios ) from the aspect of net profit margin, return on investment , and return on equity at the Regional Water Company Kutai Barat in 2013 and 2014. Basic theory used is Management Accounting by using financial ratio analysis.Based on the analysis of the results of research conducted as follows: The ratio of net profit margin in 2013 amounted to (92.3%) and in 2014 of (119.64%) indicate that the net profit margin in 2014 has not increased compared to 2013. The ratio of Return On Investment in 2013 amounted to (10.04%) and in 2014 amounted to (16.28%) indicate that the return on investment as the year 2014 has not increased compared to 2013. The ratio of return on equity as the year 2013 amounted to (10.34%) and the 2014 amounting to (17.34%) showed that the return on equity in 2014 has not increased compared to 2013]]>
<![CDATA[KONTRIBUSI PAJAK HOTEL, PAJAK RESTORAN DAN PAJAK REKLAME TERHADAP PENINGKATAN PAD DI KABUPATEN KUTAI TIMUR ]]>
<![CDATA[Imam Nazarudin Latief, Afif Fajarrachman, Elfreda A.Lau,]]>
<![CDATA[ EKONOMIA Vol 4, No 3 (2015) ]]>
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<![CDATA[Penelitian dilakukan pada Dinas Pendapatan Kabupaten Kutai Timur. Konsepsi pemikiran awal diberlakukannya Otonomi Daerah adalah pembagian pendapatan (incomes distribution). Perwujudannya nampak dalam bentuk kebijakan desentralisasi fiskal yang mengandung pengertian bahwa Kepala Daerah diberikan kewenangan untuk memanfaatkan sumber keuangan sendiri dan didukung oleh perimbangan keuangan antara pusat dan daerah.Pengukuran kontribusi tersebut dilakukan dengan membandingkan antara Pajak Hotel, Pajak Restoran dan Pajak Reklame yang telah ditetapkan dengan Pendapatan asli Daerah. Indicator yang ditetapkan untuk indicator input adalah target yang digunakan, sedangkan indicator output adalah target Pendapatan Asli Daerah. Indicator output yang ditetapkan masing menggunakan indicator yang bersifat umum dan kualitatif.The study was conducted at the Department of Revenue of Kutai Timur. Conception thought the introduction of regional autonomy is the distribution of income (incomes distribution). Manifestations appear in the form of fiscal decentralization policy which implies that the Regional Head has the authority to utilize its own financial resources and be supported by the financial balance between the center and regions.Measurement of the contribution made by comparing the hotel tax , restaurant tax and advertisement tax that has been set with the original Revenue Regions . Indicator set for input indicator is the target used , while the output indicator is the target of local revenue . Indicator outputs are set each using indicators that are general and qualitative]]>
<![CDATA[ANALISIS KINERJA BATAS TINGKAT SOLVABILITAS MINIMUM (BTSM) PADA PT. ASURANSI JIWA MANULIFE INDONESIA 2011 – 2013 ]]>
<![CDATA[rina masitoh, Haekal Ryan, LCA.Robin Jonathan,]]>
<![CDATA[ EKONOMIA Vol 4, No 3 (2015) ]]>
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<![CDATA[PT . Asuransi Jiwa Manulife Indonesia di dirikan pada tahun 1985, PT. Asuransi Jiwa Manulife Indonesia merupakan Manulife Financial Corporation, grup penyedia layanan keuangan dari Kanada yang beroperasi di Asia, Kanada, dan Amerika Serikat.     Dengan surat izin perusahaan nomor: S.254/MK.17/99 serta Keputusan Menteri Keuangan Republik Indonesia nomor Kep 020/KM.13/1989. Manulife Indonesia menawarkan beragam layanan keuangan termasuk asuransi jiwa, asuransi kecelakaan dan kesehatan, layanan investasi dan dana pensin kepada klien individu maupun pelaku usaha di Indonesia. Melalui jaringan lebih dari 11.000 karyawan dan agen professional yang tersebar  di 25 kantor pemasaran, Manulife Indonesia melayani lebih dari 2 juta klien di Indonesia. Batas Tingkat Solvabilitas Minimum adalah suatu jumlah minimum tingkat solvabilitas yang ditetapkan, yaitu sebesar jumlah dana yang dibutuh kan untuk menutup resiko kerugian yang mungkin timbul sebagai akibat dari deviasi pengelolaan kekayaan. Pengukuran rasio pencapaian solvabilitas atau batas tingkat solvabilitas minimum (BTSM). Dengan rumusan kekayaan yang diperkenankan dikurangin kewajiban dibagi BTSM dikali 100%. Harus lebih dari ketetapan  yang  telah ditetapkan oleh pemerintah yaitu sebesar 120% untuk tahun 2011, tahun 2012 dan tahun 2013. Tujuan dari penulisan ini adalah untuk mengetahui Batas Tingkat SolvabilitasMinimun (BTSM) dari PT. Asuransi Jiwa Manulife Indonesia dalam hal pengukuran kinerja keuangannya dengan menggunakan metode RBC untuktahun 2011, 2012 dan 2013. Dari analisa tersebut maka penulis berkesimpulan bahwa hasil perhitungan menunjukkan rasio pencapaian solvabilitas pada tahun 2011 sebesar 33.170,83%, tahun 2012 sebesar 39.083,33% dan tahun 2013 sebesar 59.335,83%. Maka Batas Tingkat Solvabilitas Minimum yang dimiliki PT. Asuransi Jiwa Manulife Indonesia telah melampaui Batasan Tingkat Solvabilitas yang ditetapkan pemerintah (Depkeu).]]>
<![CDATA[PENGARUH LINGKUNGAN KERJA DAN MOTIVASI KERJA TERHADAP KEPUASAN KERJA KARYAWAN PDAM TIRTA TUAH BENUA KUTAI TIMUR ]]>
<![CDATA[Mardiana, Wuryastuti, Titin Ruliana,]]>
<![CDATA[ EKONOMIA Vol 4, No 3 (2015) ]]>
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<![CDATA[The main objective of this study was to determine the influence of working environment and work motivation on employees job satisfaction PDAM Tirta Tuah BenuaEast Kutai. The noun collected through questionnaires and conducted on 110 employees of PDAM Tirta Tuah Benua East Kutai periode of 2013. Analysis of the datain this study using SPSS version 16.0, the sampling technique used was simple random sampling and testing technique of noun used in this research include testing the validity of the factor analysis, the cronbachalpha reliability test with multiple linier regression analysis, to test and prove the research hypothesis.Analysis result showed that the count results helping by SPSS 16,0 Concluded that Fhit = 10,2 with 0,000 significant. Work miliew (X1) positive effect significant with work satisfied of PDAM Tirta Tuah Benua East Kutai worker. Work motivation (X) positive effect significant with work satisfied of PDAM Tirta Tuah Benua East Kutai worker. Work miliew (X1) and Work Motivation (X2) effect significant with work satisfied of PDAM Tirta Tuah Benua East Kutai.Hypothesis shows that H1 = Work Environment significant posititive effect on employee job satisfaction of PDAM Tirta Tuah Benua East Kutai.H2 = Work Motivation significant positive effect on employees job satisfaction of PDAM Tirta Tuah Benua East Kutai.H3 = Working Environment significant positive effect on employee job satisfaction of PDAM Tirta Tuah Benua East Kutai.Test sig t greater at 5% then there heterokedastisitas.Value F arithmatic performance of employees is greater than the F table ( 4,42) so that Ho is rejected and Ha be accepted.If significant level below 0,05 then the hypothesis be accepted.If level significanly greater than 0,05 then the hypothesis is rejected.Based on the anlysis,the authors provide suggestions for further research are expected to be examined by other variables beyond the variables that have been investigated in order to obtain a more varied results that can affect the job saticfaction of employees.]]>
<![CDATA[FORECAST OF ENTRANCE TICKETS UPT.KEBUN RAYA UNMUL SAMARINDA (KRUS) SAMARINDA ]]>
<![CDATA[Eka Yudhyani, RISMA SAFITRI, Theresia Militina,]]>
<![CDATA[ EKONOMIA Vol 4, No 3 (2015) ]]>
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<![CDATA[This research aims to knowing its rise or fall forecasting sales of entrance tickets which is conducted by UPT.Kebun Raya Unmul Samarinda 2015.           As a basis in this study the authors take theories and concepts of experts of economics associated with the theory of the budget,forecasting.as for as the base support this research is forecasting,marketing.           In the research it is presented by hypothesis that is “it is suspected ases by forecasting sales tickets which is conducted by UPT.Kebun Raya Unmul Samarinda          2015 the experience of increase.           From data result which dihim also writer in the research,writer calculate sale entrance tickets UPT.Kebun Raya Unmul Samarinda From year 2010 reaches 2014.after calculate and know turnover entrance ticket,writer use analyzer in the form of statistic use formula method Least Square.           Form result calculate which performed by writer to forecast entrance ticket UPT.Kebun Raya Unmul Samarinda for year 2013 Rp.1.143.902.700 and year 2014 Rp.1.295.510.000 the experience of increase 9,04% from sale year 2013.while for forecasy of year 2014 Rp.1.295.510.000 and year 2015 Rp.1.499.785.378 the experience of increase 12,02% for sale of year 2014]]>
<![CDATA[REKONSILIASI FISKAL PADA PT. KARYA INSAN SATU NAMA DI SAMARINDA ]]>
<![CDATA[Imam Nazarudin Latif, Muhammad Yatim, H. Eddy Soegiarto K,]]>
<![CDATA[ EKONOMIA Vol 4, No 3 (2015) ]]>
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<![CDATA[The aim of this study was to determine differences in income and expenses based Standar Akuntansi Keuangan (SAK) and Tax Law, calculating the reconciliation to the financial statements so that it can be used as a commercial bases of corporate income tax in accordance with the provisions of Tax Law. Basic theory used is the Law for Corporate Income Tax. The hypothesis raised is "Reconciliation Fiscal PT. Karya Insan Satu Nama, not in accordance with the provisions of Tax Law No. 36 of 2008 ". The analytical tool used in this study is the commercial and tax reconciliation table. Results from this study is the fiscal correction so that the charging SPT WP Agency PT. Karya Insan Satu Nama Year 2013 is not in accordance with the laws of taxation]]>
<![CDATA[PERHITUNGAN HARGA POKOK PRODUKSI CPO (CRUDE PALM OIL) PADA PT. SWAKARSA SINARSENTOSA DI SAMARINDA ]]>
<![CDATA[Adi Suroso, Merisa Oktavia, Titin Ruliana,]]>
<![CDATA[ EKONOMIA Vol 4, No 3 (2015) ]]>
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<![CDATA[PT. Swakarsa Sinarsentosa is a company engaged in the palm oil industry in the form of CPO (crude palm oil) and has several factories as a means of supporting the activities of the companies in the form of refined palm produce CPO. CPO was created as the main material for edible oil and also the use of palm oil as a cosmetic ingredient depends on the willingness of consumersTo determine the magnitude of the cost per tons CPO produced by PT. Swakarsa Sinarsentosa used basis for calculating the cost of production to by the company with the full costing method. Having in mind the cost of production is determined by the company with the full costing approach. It will show the difference of the two main components of the overall cost of goods and cost of goods per tons CPO.The purpose of this study was to determine differences in the calculation of the cost of production per tonne of CPO between the company according to the method of calculating the cost of production approach to full costing. Basic theory of management accounting used by using a method of analysis of the cost of production approach to full costing.Based on the analysis and discussion, the conclusions of this study as follows That the amount of the cost of production according to the calculations of PT Swakarsa Sinarsentosa Samarinda is smaller than the calculation of the treatment method of full costing. This means that there is a difference that should be correction. Cost of CPO by PT Swakarsa Sinarsentosa Samarinda is smaller than the calculation of the treatment method of full costing This means that there is a difference in the cost per ton of CPO. The difference is caused by differences in the calculation of the product is lost at the end of the process according to the PT Swakarsa Sinarsentosa. That consistent with the hypothesis put forward the hypothesis put forward is supposed that the calculation of the cost of production of CPO PT Swakarsa Sinarsentosa smaller when calculated using the cost method of production received full costing approach.]]>
<![CDATA[CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN KINERJA KEUANGAN PADA PT. PUPUK KALTIM ]]>
<![CDATA[Camelia Verahastuti, Sayanti, Titin Ruliana,]]>
<![CDATA[ EKONOMIA Vol 4, No 3 (2015) ]]>
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<![CDATA[The purpose the research is to examine the effect of corporate social responsibility (CSR Disclosure) to the financial performance at Pupuk Kaltim limited liability company. Basic Theory used is financial accounting, corporate social responsibility and financial performance. In this researchs the company’s financial performance is measured by using Return On Asset (ROA), Return On Equity (ROE), Return On Sales (ROS) and Current Ratio. Independent variables used in this research is the Corporate Social Responsibility with 79 disclosure according GRI, while the dependent variable is financial performance.Research sample was Pupuk Kaltim limited liability company, year research periode 2012-2014. Data collected by the method of documentary and literature.The research data is analyzed by using simple linear regression with SPSS V.20The result showed that the corporate social responsibility (CSR) has no significant effect on the financial performance. This is shown ROA = Sig 0.488 > 0.05, ROE = Sig 0.821 > 0.05, ROS = Sig 0.821 > 0.05 and Current Ratio = Sig 0.184 > 0.05]]>
<![CDATA[PENGEMBALIAN INVESTASI PADA PT PAULA JAYA DI SAMARINDA ]]>
<![CDATA[Elfreda Aplonia Lau 3, Melida Frensiska P, Robin Jonathan2,]]>
<![CDATA[ EKONOMIA Vol 4, No 3 (2015) ]]>
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<![CDATA[The purpose of this study was to determine maximum limit of return heavy equipment in the form of Excavator brand Caterpillar 320D and Dump Truck brand Hino 130HD in PT. Paula Jaya Samarinda. The analysis tools being used was Payback Period, by examining operating cost, investment cost, and depreciation costs heavy equipment Excavator brand Caterpillar 320D and Dump Truck brand Hino 130HD in PT. Paula Jaya Samarinda followed by a search for the value of proceed/Net Cash Flow. Based on the results of a study the return of investment Excavator Caterpillar 320D for 4 years and 3 months and Dump Truck Hino 130HD for 4 years and 5 months, from the results payback period is shorter than the economic life and management estimates about the maximum return on investment during 7 years calculated from the purchase of heavy equipment in 2011.]]>
<![CDATA[KINERJA KREDIT USAHA RAKYAT PT. BANK RAKYAT INDONESIA (PERSERO) Tbk. CABANG SAMARINDA UNIT SUNGAI PINANG DALAM ]]>
<![CDATA[Rina Masitoh H, Rita Lisu Lottong. Titin Ruliana,]]>
<![CDATA[ EKONOMIA Vol 4, No 3 (2015) ]]>
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<![CDATA[PT. Bank Rakyat Indonesia (Persero) Tbk. Cabang Samarinda Unit Sungai Pinang Dalam adalah merupakan bank yang dimiliki pemerintah pusat memiliki kegiatan berupa menghimpun dana dari masyarakat (funding), menyalurkan dana ke masyarakat (lending) dan memberi jasa-jasa bank lainnya (service). Modal utama bagi PT. Bank Rakyat Indonesia (Persero) Tbk. Cabang Samarinda Unit Sungai Pinang Dalam hingga saat ini berasal dari pemilik modal dan nasabahnya.Penelitian ini bertujuan untuk mengetahui kinerja kredit usaha rakyat pada PT. Bank Rakyat Indonesia (Persero) Tbk. Cabang Samarinda Unit Sungai Pinang Dalam dari tahun 2012 sampai dengan tahun 2014 diukur dari Loan To Equity (LTE), Credit Risk Ratio (CRR) dan Provission for Loan Losses (PLL).Pengukuran dengan menggunakan Loan To Equity (LTE) dari tahun 2012 sampai tahun 2014Â diketahui kinerja KUR pada PT. Bank Rakyat Indonesia (Persero) Tbk. Cabang Samarinda Unit Sungai Pinang Dalam mengalami penurunan yaitu mempunyai rasio yang semakin kecil yang artinya bank mampu mengelolah kredit atau menekan jumlah kredit bermasalah.Pengukuran dengan menggunakan Credit Risk Ratio (CRR), diketahui kinerja kredit usaha rakyat pada PT. Bank Rakyat Indonesia (Persero) Tbk.Cabang Samarinda Unit Sungai Pinang Dalam tahun 2012 sampai tahun 2013 mengalami kenaikan yaitu mempunyai rasio yang semakin tinggi yang artinya kinerja KUR tidak sehat dalam kemampuan manajemen bank dalam meminimalisir resiko kegagalan kredit bank. Sedangkan tahun 2014 mengalami penurunan yaitu mempunyai rasio yang semakin kecil yang artinya kinerja KUR sehat dalam kemampuan menajemen bank dalam meminimalisir resiko kegagalan kredit bank.Pengukuran dengan menggunakan Provission for Loan Losses (PLL), diketahui kinerja kredit usaha rakyat pada PT. Bank Rakyat Indonesia (Persero) Tbk. Cabang Samarinda Unit Sungai Pinang Dalam tahun 2012 sampai tahun 2013 mengalami kenaikan yaitu mempunyai rasio yang semakin tinggi yang artinya kinerja kredit bank kurang baik yaitu efektivitas pengelolahan kredit bank banyak mengalami kemacetan kredit. Sedangkan tahun 2013 sampai dengan tahun 2014 mengalami penurunan yaitu mempunyai rasio yang semakin kecil yang artinya kinerja kredit bank baik yaitu efektivitas pengelolahan kredit bank tidak banyak mengalami kemacetan kredit.]]>
