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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 49 Documents
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Search results for , issue "Vol 5, No 1 (2016)" : 49 Documents clear
SKRIPSI EVALUASI PERSEDIAAN KOMPUTER PADA CV.CAHAYA RESKY DI SANGATTA Elfreda Aplonia Lau, Marlina Anitasya Herman, ,LCA Robin Jonathan,
EKONOMIA Vol 5, No 1 (2016)
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Abstract

The purpose of this study was to determine the amount of needs and analyze the need for computer inventory in a year, how many times bookings must be made. Based on the background described above, then that becomes a problem in this study "whether the amount of inventory Computers planned by CV.CAHAYA Resky were optimal.Data used in the form of data on computer needs and the costs incurred in the ordering and storage during 2009. Data collection techniques by observation, interviews, examination of company documents.Basic theory used is the operational management and inventory management. Hypothesis testing is done, when the supply of computer disangatta not optimal then the hypothesis is accepted, whereas if the amount of inventory in Sangatta computer that had been planned were optimal then the hypothesis is rejected. Data collection techniques by observation, interviews, examination of company documents.       komputer inventory analysis results in CV.CAHAYA Resky in Sangatta obtained conclusion is seen that the optimal inventory that occurred as much as 273 units a year by ordering frequency 21 times or 13 units in each booking. Total fees in the year amounted to Rp. 9.1 million. while safety stock (safety stock) by as much as 103 unit.hal analysis tool is different from the activities carried out ordering 22 units once the message with 7 days each message, and safety stock determined as many as 100 units.The proposed hypothesis which states that the alleged supply of computers that do CV.CAHAYA Resky Sengata proven not optimal and acceptable.
ANALISIS DEPRESIASI KENDARAAN PADA PERUSAHAAN DAERAH AIR MINUM (PDAM) TIRTA DHARMA DI SAMARINDA Elfreda Aplonia Lau, Istiana, LCA. Robin Jonathan,
EKONOMIA Vol 5, No 1 (2016)
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Abstract

Permasalahan dalam penelitian ini yaitu apakah perlakuan depresiasi kendaraan pada Perusahaan Daerah Air Minum (PDAM) Tirta Dharma di Samarinda pada tahun 2014 sama dengan Pernyataan Standar Akuntansi Keuangan Nomor 16 tahun 2014. Sedangkan tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis perlakuan depresiasi kendaraan pada Perusahaan Daerah Air Minum (PDAM) Tirta Dharma di Samarinda berdasarkan Pernyataan Standar Akuntansi Keuangan Nomor 16. Dasar teori yang digunakan dalam penelitian ini adalah akuntansi keuangan, aktiva tetap, depresiasi, dan Pernyataan Standar Akuntansi Keuangan Nomor 16.Hipotesis Perlakuan depresiasi kendaraan pada Perusahaan Daerah Air Minum (PDAM) Tirta Dharma di Samarinda sama dengan Pernyataan Standar Akuntansi Keuangan Nomor 16 tahun 2014. Alat analisis yang digunakan dalam pengujian hipotesis adalah metode depresiasi garis lurus (straiht line method) menurut PSAK Nomor 16 tahun 2014 untuk mencari biaya depresiasi yang digunakan oleh Perusahaan Daerah Air Minum (PDAM) Tirta Dharma di Samarinda dan juga menggunakan metode komperatif untuk membandingkan laporan keuangan menurut perusahaan dan laporan keuangan menurut PSAK Nomor 16 tahun 2014
EFISIENSI BIAYA PEMBANGUNAN PROYEK JALAN SP RESAK PETUNG PADA PT BANGUN CIPTA KONTRAKTOR Adi Suroso, Ardian Catur Mujianto, LCA. Robin Jonathan,
EKONOMIA Vol 5, No 1 (2016)
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Abstract

Target of Research To know and analyse efficient or  do  not it him plan and realize the expense of in Development Of Project Walke Sp. Resak Petung  at  PT. Wake Up Creature Contractor. This Research  is  focussed by   at  activity of expenditure of and costs of progres work of field done by PT. Wake Up Creature Contractor Branch Kalimantan East.In this research  of tester use Cost Estimate analyzer of is Expense Of ( RAB) Cost Estimate of is Expense of and Realization Budget. Activity Of Development of Project Walke early with planning and with good planning, to be got  by  its result  of  goodness also, in effort for the development of road;street project required  by  Cost Estimate of is Expense of ( RAB) able to determine furthermore step in development of road;street projectIf seen by  Cost Estimate of is Expense of Development of project walke made by petung resak sp is  year 2014 equal to Rp.57.538.528.763,54 in the reality disagree with Realization Budget year 2015 equal to Rp. 43.552.558.685,14 , and company get the rest of keutungan in the year 2015 equal to Rp.12.571.860.743,76.
PERHITUNGAN HARGA POKOK PRODUK PADA PERCETAKAN ARIES SAMARINDA EKA YUDHYANI, TEGUH SETIAWAN, TITIN RULIANA,
EKONOMIA Vol 5, No 1 (2016)
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Abstract

Teguh Setiawan, calculation of the cost of products using the cost method of printing orders at Samarinda aries under the guidance of a mentor mother Eka Yudhyani II, and mother Titin Ruliana as mentors I.The purpose of the research study aims to evaluate the application of the method of determining the cost of production used by ARIES Printing Samarinda as the determination of their selling price. The initial assumption there is that the use of methods that are still very simple used by business owners are not yet optimal, so that when it happens, this research also tries to provide one-step calculation of Cost of Production (HPP) and based on the data available and compare it with the Cost of Production (HPP) used by the company in determining the selling price of products.Based on the analysis and discussion To find the difference BOP can be done by reducing the number of factory overhead costs charged Rp. 8.93945 million, - that we can be of direct labor wages multiplied by 130% to the total cost of the actual factory overhead that occurs in the plant amounted to Rp. 6,715,789, - which comprises the use of adjuvant dart, indirect labor costs, overhead costs more. Then we can determine the amount of the difference BOP Rp. 2,223,661, -.With the reduction of the total sales of Rp. 42.6275 million, - the calculation of the cost of products using the order cost Rp. 27,043,250, - and the profit earned after deducting advance with BOP difference that we calculated above Rp. 2,223,661, -, then we can calculate Gross Profit and Loss-orders for the entire product is Rp. 17,807,911, - This amount is larger than the gross profit calculation previously calculated by the company in the amount of Rp. 13.02625 million, -. And the amount of calculation of the cost of products by using the order cost is Rp. 27.04325 million, - more favorable than the previous calculation is Rp. 29.60125 million, -. Thus the hypothesis that the writer suggested in the previous chapter can be accepted.
PENGARUH ATRIBUT PRODUK TERHADAP KEPUTUSAN PEMBELIAN SMARTPHONE MEREK SAMSUNG (STUDI DI KOTA SAMARINDA) Sarwo Eddy Wibowo3, Zamrotul Khoiriyah1, Eddy Soegiarto2,
EKONOMIA Vol 5, No 1 (2016)
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Abstract

The rapid development of technology and information, the individual needs to communicate with other people via mobile phones or mobile phones are not only limited by phone or message. Smartphone comes with more advanced features, is a product of the most popular throughout in 2014. One smartphone manufacturers, namely Samsung achieved the Top Brand Award after experiencing an increase in sales over the last few years. This indicates that Samsung is able to enhance the product attributes such as branding, packaging, labeling and complementary services to improve consumers' purchasing decisions. The aim of this study was to determine whether the brand, packaging, labeling and complementary sevices influence the purchasing decision of Samsung smarthpone. The hypothesis stated that the brand, packaging, labeling dan complementary services significantly influence the purchasing decision of  Samsung smartphone. 100 respondents participated in the study. Data collection method is by using a questionnaire and analyzed by classical assumption test, multiple linear, and hypothesis testing.The analysis showed that the branding, packaging, labeling and complementary services influence the purchasing decisions of Samsung smartphone with a significant value 0.000. T test analysis to examine the effect of branding, packaging, labeling and complementary services to the purchasing decision separately showed the value were 5,097 (X1) 4,049 (X2), 5361 (X3), and -2046 (X4). Product attributes such as branding, packaging and labeling significantly influence the purchasing decision of Samsung smartphone (T arithmetic> T table). While complementary services does not significantly influence the purchasing decision of Samsung smartphone which is indicated by the value (T arithmetic <T table). 
PENGARUH BUDAYA KERJA TERHADAP KINERJA PEGAWAI DI SEKRETARIAT KABUPATEN KUTAI TIMUR Suyatin3, Pranawati1, Eddy Soegiarto2,
EKONOMIA Vol 5, No 1 (2016)
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Abstract

Research problem as follows: What the Work Culture which covers leadership, discipline, motivation, and Science & Technology have a significant effect on the employee performance; What the leadership have a significant effect on the employee performance; What the discipline have a significant effect on the employee performance; What the Motivation have a significant effect on the employee performance; What the science and technology have a significant effect on the employee performance?Purpose of this research is knowing dan analizing the influence of work culture  which cover leadership, discipline, motivation, and science & technology on the employee performance in East Kutai Regency Secretariat.The Grand Theory used is Human Resource Management. The test questionnaire before conducting research data collection. Test equipment used in this study is Multiple Linier Regression Analysis, Coefficient Correlation (R), Determinant Coefficient (), F test and t test.The multiple linier regression analysis with SPSS 16.0 tools to get results as follows: Y=0,054 + 0,271.X1 +0,182.X2 + 0,303.X3 + 0,270.X4 + e. The value of R 0,717 indicates that the work culture which covers leadership, discipline, motivation, and Science & Technology have a strong relationship to Employee Performance. Value of Determinant Coefficient () 0,514 show that the work culture which covers leadership, discipline, motivation, and Science & Technology take effect to Employee Performance and remaining 48,6 % are influenced by other factors not examined.Based F test which show value 18.519 with probability of significance 0,000. Its mean that the work culture take effect to Employee Performance can generalizable to the population. The work culture which covers leadership, discipline, motivation, and Science & Technology significant effect on the performance of employees together.The Partially shows that The work culture which covers leadership (X1), discipline (X2), motivation (X3), Science & Technology (X4) significant effect to the Employee Working in East Kutai Regency Secretariat. Therefore conclutions based on the results of research conducted hypothesis is accepted. 
PENGARUH MOTIVASI KOMUNIKASI DAN GAYA KEPEMIMPINAN TERHADAP DISIPLIN KERJA PEGAWAI DPRD KABUPATEN KUTAI TIMUR Suyatin, Rama Fadli Elfreda Aplonia Lau,
EKONOMIA Vol 5, No 1 (2016)
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RAMA Fadli , Influence Motivation , Communication and Leadership Style Discipline Employee Work Against East Kutai Regency under the guidance of Mrs. Elfreda A. Lau as a Supervisor I and Mrs. Suyatin as Advisor II .             This research background by the fact that indicates the existence of various obstacles in improving labor discipline of employees , efforts to improve the Work Discipline Employees Regency of East Kutai heavily influenced by variables motivation , communication and leadership style , which can affect performance , so that someone is willing work to earn a larger salary . From the description of the background issues as outlined , defined formulation of the problem : 1.      Does the variable motivation, communication and leadership style affect siqnifikan to the discipline of employees working in the Office of the East Kutai Regency ? 2.      Which of the variables of motivation, communication and leadership style dominant influence on the discipline of employees working in the Office of the East Kutai Regency ?             Management is a special process of planning , organizing , implementing, and monitoring performed to determine as well as the achievement of targets that have been determined through the use of human resources and others.             Basic hypothesis proposed in this research is variable Motivation, Communication and Leadership Style significant effect Against Employees At Work Discipline Office of the East Kutai Regency , and the motivation variable dominant influence on Employees At Work Discipline Office of the East Kutai Regency .             The conclusions of this study are motivation , communication , and leadership style has a significant influence on the Work Discipline Employees At the Office of East Kutai Regency . This proves that the first hypothesis of the three variables , together affect the Work Discipline Employees At Parliament Office East Kutai proven true , and among these three variables , communication has the most significant effect on Work Discipline Employees At Parliament Office Kutai east so that the second hypothesis is rejected . 
ANALISA KINERJA LAPORAN KEUANGAN PADA BANKALTIM TAHUN 2012-2014 Rina Masithoh Haryadi, Agus Rachman Noor, Elfera Aplonia Lau,
EKONOMIA Vol 5, No 1 (2016)
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Bankaltim merupakan salah satu dari 26 (dua puluh enam) Bank Pembangunan Daerah dan bertujuan mengelola kas daerah dan membantu pembangunan di daerah khususnya untuk daerah di Kalimantan Timur dan Kalimantan Utara.          Rumusan masalah dalam penelitian ini adalah (1)Apakah kinerja keuangan pada Bankaltim yang diukur dengan EVA selama periode pertama yaitu tahun 2012 ke 2013 mengalami penurunan (2)Apakah kinerja keuangan pada Bankaltim yang diukur dengan EVA selama periode kedua yaitu tahun 2013 ke 2014 mengalami penurunan (3)Apakah kinerja keuangan pada Bankaltim yang diukur dengan ROA selama periode pertama yaitu tahun 2012 ke 2013 mengalami penurunan (4)Apakah kinerja keuangan pada Bankaltim yang diukur dengan ROA selama periode kedua yaitu tahun 2013 ke 2014 mengalami penurunan.         Berdasarkan hasil analisis diketahui bahwa pada periode pertama yaitu tahun 2012 ke tahun 2013, Bankaltim mengalami penurunan nilai EVA dan peningkatan nilai ROA. Pada tahun 2012, Bankaltim dapat menciptakan nilai EVA sebesar 2.279.594.000.000 menurun (10,15%) pada tahun 2013 sebesar 2.069.502.000.000 serta ROA Bankalim pada tahun 2012 sebesar 2,89% meningkat 13,07% pada tahun 2013 sebesar 2,32%. Pada periode kedua yaitu tahun 2013 ke tahun 2014, Bankaltim mengalami peningkatan nilai EVA sebesar 0,44% atau 9.150.000.000 pada tahun 2014 menjadi 2.078.652.000.000 dan penurunan nilai ROA (49,19%) menjadi 2,23%.        Kinerja keuangan Bankaltim selama 2 (dua) periode yaitu tahun 2012 ke tahun 2013 dan tahun 2013 ke tahun 2014 yang dianalisis dengan ROA dan EVA cenderung mengalami penurunan nilai
PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN PELANGGAN PADA PERUSAHAAN DAERAH AIR MINUM TIRTA TUAH BENUA KUTAI TIMUR CABANG SANGATTA UTARA Adi Suroso, Herry Mulyana, Titin Ruliana,
EKONOMIA Vol 5, No 1 (2016)
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Abstract

The purpose of this study is : To determine the quality of service to customer satisfaction on PDAM Tirta Tuah Continent East Kutai Sengata Branch . Based on the research results obtained include several variables X1 Tangible , Reliability X2 , X3 Resvonsiveness , Assurance X4 , X5 Emphathy . Measuring the level of customer satisfaction with service Qualityyang models developed by Parasuraman , Zeithaml , and Berry , 1990 consists of five dimensions: Tangible , Reability , Responsiveness , Assurance , and Empathy.Sedangkan to know how much the relationship between the independent variable review of customer satisfaction taps , performed by finding the regression equation .       The results measure the level of customer satisfaction with the method of Service Quality , in general shows are not satisfied ( 50.20 % ) . Where Responsiveness aspect gives the most impact on customer satisfaction levels compared with other variables taps of 0.708 . Thus the hypothesis states that the variable quality of the Tangible , Reability , Responsiveness , Assurance , and Empathy shows results not satisfied ( 50.20 % ) , based on the analysis of SPSS aspects Resvonsiveness the greatest impact on customer satisfaction
KONTRIBUSI PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH (PAD) KABUPATEN KUTAI BARAT Imam Nazarudin Latif, TEODOTA BUYON, ,LCA Robin Jonathan,
EKONOMIA Vol 5, No 1 (2016)
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Abstract

TEODOTA Buyon, Contribution To The Local Tax revenue (PAD) West Kutai. Under the guidance of (Mr. LCA.Robin Jonathan as a supervisor I and Mr. Imam Nazarudin Latif as mentors II).Based on data from the low contribution of Local Tax Revenue In Kutai Barat regency which is visible from the realization of a low in 2009 of 43.46%. Then conducted in-depth research on the Contributions of Local Taxes Against Local Revenue.The purpose of this study was to determine the Regional Tax Contributions to the Local Revenue Kutai Barat in 2010 up to 2012, and determine taxes that contribute most to the original income Kutai Barat in 2010, 2011, and 2012.Mechanical data colection in this research is the study of literature, which takes secondary data including documents and supporting data derived from Revenue Kutai Barat is calculated using the formula Contributions ie by comparing the total revenue realization of Local Taxes in a given year by the total actual revenues Revenues (PAD) in a given year multiplied by one hundred.Based on the analysis and discussion, it is known that the contribution of Local Tax Revenue Kutai Barat to the area in 2010 amounted to 20.45%, in 2011 was 24.68%, and in 2012 amounted to 21.99% means the Local Tax Contributions to the regional revenue still low. According to data that have been processed from the Administration Section at the Department of Revenue Receipts Kutai Barat, it is known that the realization of local taxes in 2010 amounted to 94.33%, in the year 2011 was 85.95% and in 2012 amounted to 82.13 %. Types of tax contributed the most in 2010 were the Tax Collection Gol.C Excavated in 2011 is Tax Tax on Acquisition of Land (BPHTB), and in 2012 is the restaurant tax.Based on these explanations, it can be concluded that the Regional Tax Kutai Barat has not contributed target. It can be seen from the achievement of the target of 2010 which was not realized 100%, and saw the same thing in 2011 and 2012 and even tended to decrease, this decrease may be caused by the increase in the target value is increased from the year 2010 until 2012.Hypothesis "advertisement tax, amusement tax, hotel tax, restaurant tax, street lighting tax, Tax Decision Excavation Gol.C, Taxes swallow's nests, Ground Water Tax and Customs Acquisition Rights to Land (BPHTB) already contribute on target against Revenue West Kutai Regency "rejected. The second hypothesis, which contributes the largest tax in 2010, 2011, and 2012 is the Tax Decision Gol.C Excavation was also rejected.

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