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INDONESIA
EKONOMIA
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Core Subject : Economy,
Jurnal yang memuat tulisan artikel dan penelitian tentang ilmu akuntansi dan manajemen.
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Articles 45 Documents
Search results for , issue "Vol 4, No 3 (2015)" : 45 Documents clear
OPTIMALISASI PENGALOKASIAN PUPUK DI PTPN XIII KELAPA SAWIT AFDELING IV LABURAN KABUPATEN PASER Adi Suroso, Annisa Rahmani Putri, LCA. Robin Jonatha
EKONOMIA Vol 4, No 3 (2015)
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Formulation the problem in this research is does the allocation of fertilizer made by PTPN XIII Palm Oil Afdeling IV Laburan District Paser is optimal. A purpose of the objectives in this study were: 1) To know and analyze the allocation of fertilizer made by PTPN XIII Palm Oil Afdeling IV Laburan District Paser, 2) To obtain a low cost fertilizer allocation (minimal).The analytical tool used is a transportation method beginning solution with the Least Cost in advance to allocation fertilizer from the smallest allocate cost and a Stepping Stone to final solution by evaluating the results obtained from beginning solution making change of cost allocation is negative.Based on the analysis and discussion it can be concluded, results of calculation of the total allocation cost of use fertilizer by companies when compared with results total allocation cost of fertilizers using Least Cost method which was evaluated by Stepping Stone method then are considerable difference. This thing show the fertiliz1er allocation made by PTPN XIII Palm Oil Afdeling IV Laburan District Paser not optimal. Thus the hypothesis proposed received in this study.
ANALISIS SUMBER PENGGUNAAN MODAL KERJA DAN TINGKAT LIKUIDITAS PERUSAHAAN PT.BERKAT SIMPATIK DANA MANDIRI Rina Masithoh, Rita Ariyani , Eddy Soegiarto,
EKONOMIA Vol 4, No 3 (2015)
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Tujuan penelitian ini adalah untuk Untuk  mengetahui hasil analisis laporan  sumber  penggunaan modal  kerja perusahaan dan Untuk   mengetahui   hasil   analisis  tingkat  likuiditas  perusahaan.Penelitian ini dilakukan pada PT.BERKAT SIMPATIK DANA MANDIRI yang diberdomosili di jalan DR.Sutomo no.34. PT.BERKAT SIMPATIK DANA MANDIRI ini bergerak dibindang perkreditan .              Dasar teori yang digunakan dalam penelitian ini adalah pengertian manajemen modal pembelanjaan dan untuk menilai perkembangan atau untuk mengetahaui perubahaan  -  perubahan yang terjadi pada modal kerja dan tingkat likuiditas perusahaan pengertian rasio likuiditas sebagai alat analisis.Berdasarkan perhitungan yang dilakukan oleh penulis ternyata Pada tahun 2009 sumber dana yang diperoleh sebesar Rp 297.500.000,- yaitu diperoleh dari Laba      Rp  274.200.000,- dan Penyusutan  Rp  41.300.000,-. Jadi sumber dana yang tersedia sebesar Rp  297.500.000,- sedangkan modal kerja yang digunakkan yaitu untuk Pembelian peralatan operasi Rp  270.000.000,- sehingga terjadi kenaikan modal kerja sebesar Rp 45.500.000,-. Hal ini sangat diharapkan oleh perusahaan karena laporan modal kerja akan bertambah apabila aktiva lancar bertambah yang diimbangi atau dibarengi dengan perubahan dalam sector atau pos tidak lancar (non current account) dan tingkat likuiditas perusahaan mengalami kenaikan tahun 2009 sebesar 0,7% dari current rasio dimana kemampuan perusahaan menutupi kewajiban jangka pendek.Pada tahun 2011 sumber dana yang diperoleh berasal dari Laba Rp  427.257.000,-dan Penyusutan Rp  20.243.000,- Sedangkan modal kerja yang digunakan yaitu  Pembelian peralatan operasi Rp 380.000.000,- sehingga terjadi kenaikan modal kerja sebesar Rp  67.500.000,- dan tingkat likuiditas perusahaan mengalami kenaikan tahun 2011 sebesar 0,27% dari current rasio. Dimana modal kerja mempunyai  hubungan yang saling terkait dengan likuiditas, karena dengan adanya modal kerja maka perusahaan dapat memenuhi kewajiban-kewajiban jangka pendeknya dimana modal kerja ini digunakan untuk menjalankan operasi-operasi perusahaan setiap harinya. Sedangkan likuiditas menunjukkan kemampuan dari perusahaan dalam memenuhi kewajiban yang harus segera dipenuhi.Hal ini disebabkan bertambahnya laba operasi dan  ditambah dengan depresiasi, jumlah ini menunjukan jumlah modal kerja dan tingkat likuiditas mengalami kenaikan yang berasal dari hasil operasi perusahaan. 
EFFECT OF WORK ENVIROMENT AND WORK MOTIVATION EMPLOYEES SATISFACTION PDAM TIRTA TUAH BENUA EAST KUTAI Wuryastuti, Wuryastuti Wuryastuti
EKONOMIA Vol 4, No 3 (2015)
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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.
LAYANAN INTERNET SPEEDY PT TELKOM MUARA JAWA DAN KEPUASAN KONSUMEN Elfreda Aplonia Lau, Mardiah Apriliani Tanjung Sari, LCA. Robin Jonathan,
EKONOMIA Vol 4, No 3 (2015)
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This study aims to determine the level of customer satisfaction based Internet service Speedy and where the dominant variable effect between service quality and service orientation towards customer satisfaction PT. Telkom Muara Jawa. Problem formulation in this research are as follows: a) Is Speedy internet service PT.Telkom Muara Jawa which includes quality of service and service orientation affects customer satisfaction? b) where the dominant variable between quality to satisfaction at the speedy internet service PT.Telkom Muara Jawa.Population in this research is that consumers spedy PT.Telkom Muara Jawa totaling 170 pelanggan.Sampel used in this study were 99 customers who use the internet service speedy PT Telkom Branch Muara Jawa. Sample determination Solvin formula used by Umar (2008: 127) with the formula n = N / 1 + N. e2. Basic theory Marketing Management include: Understanding Marketing, Understanding Services, Marketing Services, Quality of Service, Service Orientation, Customer Satisfaction and Factors Determining the Level of Satisfaction. The analysis tool uses multiple regression analysis is regression equation that measures the relationship between the variables of service quality and service orientation towards customer satisfaction.Based on the analysis of statistical data, indicators in this study are valid and variables are realibel. In the classic assumption test, regression model to meet the assumptions of normality, free multicoloniarity, no autocorrelation and did not happen heteroskedastisitas.Hasil regression equation can be explained that the constant coefficient (a) is positive at 6.475, meaning that if the value of X1 and X2 is equal to zero, then consumer satisfaction is equal to 6.475. The independent variables namely the quality of service and service orientation positive effect on customer satisfaction, meaning that if the independent variables rise, then the dependent variable also increased, and if the independent variables down, then the dependent variable was also down. Of the two variables that affect customer satisfaction on PT Telkom Speedy Internet service branch Muara Jawa, the most dominant variable is a variable orientation based on the results of the t test. Service orientation variable has a value of t count most large compared with the variable quality of service with a significant level of the smallest. Thus Hypothesis which states that the service orientation of the dominant variable effect on customer satisfaction proven and accepted.
PREDIKSI PENJUALAN MOTOR PADA PT. SAMEKARINDO INDAH CABANG HANDIL VIII Elfreda Aplonia Lau, EKA WAHYUNI, Robin Jonathan,
EKONOMIA Vol 4, No 3 (2015)
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The success of a company is reflected by management's ability to optimally take advantage of opportunities that can generate sales and profits as expected. PT. Samekarindo Beautiful Branch Handil need to know the number of sales of motor suzuki for the next period by way of predicting the number of sales based on the data held on prior periods. Sales forecasting needed by the company as a basis for a decision to plan the next steps in order to increase the quantity of sales.Problem formulation Is the level of sales is Suzuki PT Samekarindo Indah in 2016 - 2020 increased? The purpose of this study was to determine and analyze Prediction Suzuki Motor Sales PT. Samekarindo Beautiful Branch Handil VIII in 2016 and 2020. This study is expected to provide benefits for: 1) PT Samekarindo Indah as input to predict and plan for suzuki motorcycle sales in 2016 - 2020. 2) Khasana Science, as addition of a reference in the field of management marketing, especially on the sales forecast. 3) .Peneliti further as a reference in the field of study of the same in the future.Basic Marketing Management theory, theory and theory of sales forecasting. The hypotheses are: PT.Samekarindo Suzuki Motorcycle sales in the year 2016 - 2020 has increased. This study uses a linear trend equation equipment and methods used is the Least Square method. The analysis process using the original sale of components, which consists of the annual data of the last 5 years. Linear Equation Formula Trend line is: Y = a + bx.Based on the analysis and discussion of the data obtained during the study, through trend forecasting equation, then the writer can conclude the following: 1) Prediction Sales of two-wheel motor vehicle brand Suzuki Satria larger type than the type of motor Thunder, Shogun and Smash. 2) forecast sales in the year 2016-2020 Satria type motor in the position of the first rank, a motor vehicle sales rankings Suzuki type of Thunder ranked second in the position of the motor vehicle Suzuki Shogun kind sales rank third position. While the two-wheel motor vehicles for the brand Suzuki Smash types are at the fourth level 3) forecast sales for five years from 2016-2020 to the amount of sales of the Suzuki of four types of products sold in Handil VIII is based on the analysis, it can be determined Forecast sales The fourth kind of motor vehicle Suzuki could be improved in the future - the future.