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ANALISIS KINERJA KEUANGAN KOPERASI CREDIT UNION HARAPAN KASIH KABUPATEN KUTAI BARAT Titin Ruliana, Enus Sanusi, Elfreda Aplonia Lau,
EKONOMIA Vol 5, No 2 (2016)
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The purpose of the research conducted to know how the credit union,s financial permance expectations of love. From the aspeck of liquidity, solvance and profitability according to the decision of the ministry of coorperative ans Smes RI 2004.Â Formula of is problem of do monetary performance at Credit Union Expectation Love seen from aspect of Likuiditas, Solvability and Rentability in the year 2012 and 2013 categorized by goodness pursuant to decision of kementrian of Co-Operation and of UKM RI 2004.Â Used by Theory base is monetary management which focus at monetary performance. Analyzer the used is likuiditas, rentability and solvability.Â Hypothesis research of monetary performance evaluated from aspect of Likuiditas, Solvability and Rentability of Credit Union Expectation Love in the year 2012 and 2013 categorized by goodness pursuant to decision of kementrian of Co-Operation and of UKM RI 2014.Â Result of research of year 2012 and 2013 designating that Likuiditas Solvability and Rentability of Credit Union Expectation Love year 2012 and 2013 categorized by goodness pursuant to decision of kementrian of and co-operation of UKM RI year 2004.Â Matter this means Credit Union Expectation Love can fulfill obligation short-range and also is long-range.Than result of research can be concluded that as a whole analysed ratios have yielded good ratio and have been categorized pursuant to decision of kementrian of and co-operation of UKM RI 2004.Â The finding support raised hypothesis, Monetary performance of Co-Operation Expectation Love evaluated from aspect of likuiditas, rentability and solvability in the year 2012 and 2013 in good value.

ANTRIAN PADA STASIUN PENGISIAN BAHAN BAKAR UMUM (SPBU) 64-755-01 BLINTUT BARONG TONGKOK KUTAI BARAT Adi Suroso, Siken. H. Eddy Soegiarto K.,
EKONOMIA Vol 5, No 2 (2016)
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SIKEN, Antrian Pada Stasiun Pengisian Bahan Bakar Umum (SPBU) 64-755-01 Blintut Barong Tongkok Kutai Barat; Jurusan Manajemen Fakultas Ekonomi 17 Agustus 1945 Samarinda dibawah bimbingan Bapak H. Eddy Soegiarto K selaku Dosen Pembimbing I, dan Bapak Adi Suroso selaku Dosen Pembimbing II.Masalah antrian berhubungan dengan efesiensi dimana terjadinya antrian akan mengurangi kenyamanan pelayanan kepada pelanggan. Hal ini juga salah satunya yang terjadi di Stasiun Pengisian Bahan Bakar Umum (SPBU) 64-755-01 Blintut Barong Tongkok Kutai Barat, antrian ini terjadi karena banyaknya fasilitas yang tidak sebanding dengan laju kedatangan pelanggan, sehingga kinerja pelayanan antrian belum optimal.Tujuan dari penelitian ini adalah untuk menganalisis kinerja pelayanan sistem antrian SPBU 64-755-01 Blintut Barong Tongkok Kutai Barat.Untuk membuktikan dugaan ini diadakan penelitian langsung kelapangan dengan landasan teori yang dianggap relevan, yaitu teori antrian atau line theory. Penelitian ini dilakukan di Blintut Kutai Barat selama 7 (tujuh) hari.Â Pengumpulan data pada studi kuantitatif ini menggunakan data primer yaitu observasi serta wawancara dan juga data sekunder yang diperoleh dari perusahaan dan juga diperoleh dari berbagai pustaka dan literatur lainnya yang memiliki relevansi dengan sasaran penelitian seperti buku-buku teks mengenai sistem antrian.Analisis dari penelitian ini membuktikan bahwa kegiatan pelayanan antrian pada SPBU 64-755-01 Blintut Barong Tongkok Kutai Barat sudah optimal karena lama pelanggan mengantri masih berada dibawah standar pelayanan yang SPBU 64-755-01 Blintut Barong Tongkok Kutai Barat yang ditetapkan.Alat analisis dari penelitian ini adalah model antrian M/M/S (Multiple Channel Query System atau model antrian jalur berganda) yaitu model yang diterapkan di SPBU 64-755-01 Blintut Barong Tongkok Kutai Barat dengan 4 buah stasiun pengisian, dan berdasarkan perhitungannya SPBU 64-755-01 Blintut Barong Tongkok Kutai Barat sudah optimal karena waktu terpanjang selama 0,2621 menit yang dibutuhkan oleh seorang pelanggan dalam antrian tidak melebihi dari batas standar yaitu 0,75 menit. SPBU Blintut Barong Tongkok Kutai Barat sudah cukup meningkatkan kinerja pelayanannya. Ini terbukti karena antrian yang terjadi tidak terlalu panjang dan membuat pelanggan tidak menunggu terlalu lama dalam mendapatkan pelayanan. Adapun standar waktu yang ditentukan adalah 0,75 menit.

PENGARUH MOTIVASI INTERNAL DAN EXTERNAL TERHADAP KINERJA KARYAWAN PT.TRUBAINDO COAL MINING DI KUTAI BARAT Elfreda Aplonia Lau, Dedy Nor, LCA. Robin Jonathan,
EKONOMIA Vol 5, No 2 (2016)
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The background of this research aspects of internal motivation and motivation eksternal. Data this study was obtained from the method of the results of responses of respondents (questionnaire), as well as other research relefan with the object under study, in this case the secondary data from the company PT.Trubaindo Coal Mining Kutai Barat analysis model used in this research is multiple linear regression analysis using SPSS 21.This study aims to determine the influence of motivation on employee performance and determine the dominant variable affecting employee performance. The sampling technique in this study using the technique of the census population is all employees of PT. Trubaindo Coal Mining Kutai Barat totaled 38 orang.Analisis used preformance of this research is multiple linear regression, hypothesis testing test F and test T.From the description of the phenomenon in the background, so in this study was formulated as follows:Is the internal motivation affects the performance of employees at PT Trubaindo Coal Mining Kutai BaratDoes External motivation affects the performance of employees at PT Trubaindo Coal Mining Kutai Barat.What was the motivation (internal and external) affect the performance of employees at PT Trubaindo Coal Mining Kutai BaratBased on the results of data analysis and discussion, it was concluded that:External motivation (X2) have a significant effect on employee performance (Y) PT.Trubaindo Coal Mining Kutai BaratInternal motivation (X1) effect on employee performance (Y) PT. Trubaindo Coal Mining Kutai BaratInternal motivation (X1) and external motivation (X2) have a significant effect on employee performance (Y) PT. Trubaindo Coal Mining Kutai Barat.By using a multiple linear regression analysis and hypothesis testing, it can be concluded that the hypothesis is accepted, that the internal motivation (X1), external motivation (X2), performance (Y) significantly affects the performance of employees of PT Trubaindo Coal Mining Kutai Barat

ANALISIS PENGAWASAN LOGISTIK PRODUK AQUA UKURAN 330ML PADA CV. DLUâ€™X RESTO SAMARINDA Mardiana, Ali Masuhud, H. Mulyadi Syp,
EKONOMIA Vol 5, No 2 (2016)
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The problem in this research is "Are Determination Against Aqua Products Logistics Control 330ml sizes on CV. DLux Resto has been optimized? "This study aims to determine the amount of inventory on the CV aqua 330ml sizes. Dlu'x Resto in Samarinda.Formulation of the problem in this study is whether the determination of the logistical monitoring product inventory aqua 330ml sizes that have been carried out on the CV. Dlu'x Resto Samarinda already performed optimally.The hypothesis in this study is: "Suspected determination to stock up on surveillance logistics 330ml sizes aqua products made by CV.Dlu'x Resto Samarinda not optimal".Basic theory used in this study are: Management consisting of a Definition of Management, Scope Management Production and Operations, Function Production Management and Operations, Understanding Monitoring, Understanding Logistics, Inventory Management, Function Inventory, Interest Inventory, Inventory Control, Interest Inventory Control, Cost Inventory, Forecasting, Economic Order Quantity (EOQ), Safety Stock, Reorder Point, Lead Time.The analysis tool used is particular theory of inventory management using 2001 data, inventory aqua 330ml size is calculated using the Model Economic Order Quantity (EOQ) as an analytical tool. Economic Order Quantity (EOQ) is a model that involves the procurement of raw materials or stock in a company. Every industrial company certainly require raw materials for smooth business processes, the raw materials obtained from suppliers with a certain calculation. By using the calculations of course, a company can economically regularly determine how and how much material must be provided. Irregularities scheduling will impact on inventory costs by stacking in warehouse inventory. Thus, management or control of raw materials is important and slah one thing can save the company money.Thus the hypothesis presented earlier stating that inventories 330ml aqua as the product on a CV. Dlu'x Resto in Samarinda not provide optimal inventory costs

KEPUASAN KONSUMEN PADA DEPOT AIR MINUM ISI ULANG DI SEKOLAQ MULIAQ KABUPATEN KUTAI BARAT Elfreda Aplonia Lau, Tania Widarti, Theresia Militina,
EKONOMIA Vol 5, No 2 (2016)
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The research objective of this thesis was to determine whether or not the Customer Satisfaction effect on Enterprises (Company) Drinking water depots refills in Kampung Sekolaq Muliaq West Kutai. And to determine which factors are more influential among the service quality and marketing communications to customer satisfaction at Drinking Water Depot Refill in Kampung Sekolaq Muliaq RT. III West Kutai.The hypothesis of this research are: that the marketing communication significantly affect customer satisfaction, the second that service quality significantly affect customer satisfaction and the third that the quality of service of the dominant influence on customer satisfaction at Depot refill drinking water in Sekolaq Muliaq West Kutai.The sample in this research is the customer Depot Selly refill drinking water of 60 respondents through the questionnaire technique.The theory use, namely, marketing management which includes marketing communications, quality of service and customer satisfaction.The analytical tool used is using multiple linear regressionanalysis. Results of the analysis showed marketing communications and service quality are equally significant influence on customer satisfaction in drinking water refill depots in Sekolaq Muliaq West Kutai.While the quality of service the dominant influence on customer satisfaction at Drinking Water Depot Refill in Sekolaq Muliaq West Kutai.

PENERAPAN AKUNTANSI SUMBER DAYA MANUSIA DAN KINERJA KEUANGAN PADA PT. BANK MANDIRI Tbk. Suyatin3, Nur Ali Purnama1 Titin Ruliana2,
EKONOMIA Vol 5, No 2 (2016)
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Rumusan Masalah yang dikemukakan dalam penelitian ini adalah : 1)Apakah kinerja keuangan PT. Bank Mandiri mengalami peningkatan sebelum dan sesudah penerapan akuntansi sumber daya manusia? 2) Apakah kinerja keuangan PT. Bank Mandiri Tbk. berbeda secara signifikan antara sebelum dan sesudah penerapan akuntansi sumber daya manusia?Dasar teori yang digunakan adalah American Accounting Association Committee (1973:169) tentang akuntansi sumber daya manusia dan disiratkan oleh PSAK tentang aset tidak berwujud. Hipotesis yang diangkat yaitu : 1) H1: Kinerja Keuangan PT. Bank Mandiri Tbk. mengalami peningkatan sesudah penerapan akuntansi sumber daya manusia; 2) H2 : Kinerja Keuangan PT. Bank Mandiri Tbk. berbeda secara signifikan antara sebelum dan sesudah penerapan akuntansi sumber daya manusia.Hasil dari penelitian yang dilakukan, diketahui bahwa kinerja keuangan yang dihitung dengan rasio profitabilitas kemudian di Uji T, adalah secara umum mngalami peningkatan dan berbeda secara signifikan, hal ini disebabkan nominal beban pendidikan dan pelatihan pada PT. Bank Mandiri Tbk. cukup besar, sehingga kapitalisasi dari beban tersebut mempengaruhi laba perusahaan dan juga akun-akun yang lainnya. Setelah diterapkannya akuntansi sumber daya manusia pada laporan keuangan perusahaan. Terjadi peningkatan kinerja dari masing â€“masing periode yang dijadikan penelitian (2010 s/d 2014). Dengan adanya peningkatan kinerja tersebut, maka rasio profitabilitas perusahaan secara otomatis juga mengalami peningkatan. Sehingga hipotesis yang dikemukakan dapat diterima yaitu bahwa kinerja keuangan PT. Bank Mandiri Tbk. mengalami peningkatan sesudah penerapan akuntansi sumber daya manusia dan berbeda secara signifikan antara sebelum dan sesudah penerapan akuntansi sumber daya manusia

KAJIAN MANAJEMEN KESELAMATAN DAN KESEHATAN KERJA PADA PT. SUCOFINDO UNIT PELAYANAN DONDANG , Adi Suroso, Yudi Sudarsono LCA. Robin Jonathan2,
EKONOMIA Vol 5, No 2 (2016)
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YUDI SUDARSONO, 2016. Study of Occupational Health and Safety Management at PT. SUCOFINDO Services Unit Dondang, under the guidance of Mr. LCA.Robin Jonathan and Adi Suroso. Â This study aims to determine the effect of applying occupational health and safety management system on the performance of employee at PT. SUCOFINDO Services Unit Dondang, as well as to find out the company's policy in improving Occupational Health and Safety Program. The study population were employees of Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â PT. SUCOFINDO Services Unit Dondang totaling 72 people. Â Samples were taken as many as 42 employees were determined by random sampling technique (random sample). Â Data field research in the form of questionnaires and direct observations, as well as literature. Â The analysis model used is a simple linear regression, hypothesis testing using the tool t test, Correlation coefficient (r) is 0.820 bigger than r table 0,304 means that there are positive and significant relationship between variable implementation of occupational health and safety on the performance of employee of PT. SUCOFINDO Services Unit Dondang. The coefficient of determination (r2) of 0.672 means that the variable application of the occupational health and safety management system work has amounted to 67.20% influence on the performance of employee of PT. SUCOFINDO Services Unit Dondang, while the remaining 32.80% influenced by other variables that are not included in the this study. Â Result of t test, where t is obtained 9.051 with a standard error (significant) 5% greater than t table 1.684 means that the implementation of occupational health and safety management system very significant effect the performance of employee of PT. SUCOFINDO Services Unit Dondang.

KUALITAS LAYANAN DAN KEPUASAN PASIEN RAWAT INAP PADA BALAI PENGOBATAN SANTA FAMILIA DI BARONG TONGKOK KAB. KUTAI BARAT Elfreda A.Lau., Ribka Yanti. LCA. Robin Jonathan.
EKONOMIA Vol 5, No 2 (2016)
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Layanan ini ditujukan untuk menentukan kualitas pelayanan, terutama berdasarkan dimensi kualitas pelayanan yang terdiri dari variabel: keandalan (reliability), daya tanggap (respon cepat), jaminan (garansi), empati (empathy), dan tangible (nyata ) serta kepuasan pasien. Variabel ini digunakan untuk menganalisis pengaruh kualitas pelayanan terhadap kepuasan pasien di puskesmas Sekolaq Darat. Penelitian ini bertujuan untuk: (1) Untuk menentukan kualitas pelayanan Puskesmas Sekolaq Darat selama ini sesuai dengan harapan pasien atau tidak. (2) Untuk menganalisis pengaruh variabel reliability, responsiveness, assurance, empathy, dan tangible untuk kepuasan pasien. (3) Untuk menganalisis apa adalah variabel yang paling dominan dari dimensi kualitas layanan yang mempengaruhi pusat kesehatan Angkatan Darat Sekolaq kepuasan pasien. Sampel yang digunakan dalam penelitian ini adalah 100 responden, teknik pengambilan sampel ditentukan oleh Convinience Sampling. hipotesis penelitian adalah Ho: Tidak ada pengaruh yang signifikan antara keandalan dimensi kualitas pelayanan, daya tanggap, jaminan, empati dan berwujud untuk kepuasan pasien / pelanggan di Sekolaq Darat Health Center. Ha: Ada pengaruh yang signifikan antara dimensi kehandalan kualitas layanan, responsiveness, assurance, empati dan berwujud untuk kepuasan pasien / pelanggan di Sekolaq Darat Health Center. Metode analisis yang digunakan adalah analisis gap dan beberapa metode regresi linier dan menggunakan t-test, F-test dengan tingkat signifikansi Î± = 5%, serta uji- R 2, dengan menggunakan program SPSS versi 11:05. Hasil penelitian menunjukkan tingkat kesesuaian antara layanan yang diberikan oleh pasien puskesmas Sekolaq Darat dengan harapan ada kesenjangan dari -0,56, skor tersebut dikategorikan dalam kelompok. Kualitas layanan dimensi reliability, responsiveness, assurance, empati dan berwujud bersama-sama berpengaruh signifikan terhadap kepuasan pasien puskesmas Sekolaq Dara di 46,4% (F-test = 16 287, p = 0,000), dimensi pasien yang paling memuaskan adalah memiliki celah dimensi dimensi kecil yang paling yaitu tanggap (-0,42). Meskipun kualitas pelayanan yang diberikan oleh puskesmas Sekolaq Darat belum sepenuhnya memenuhi harapan pasien, tetapi layanan ini cukup baik.

FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KINERJA PEGAWAI DINAS KEBERSIHAN DAN PERTAMANAN (DKP) KOTA SAMARINDA Elfreda Aplonia Lau 3, WAHYUDI RIZAL LCA. Robin Jonathan2,
EKONOMIA Vol 5, No 2 (2016)
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WAHYUDI RIZAL, "Factors Influencing Employee Performance Against and Sanitation Department (DKP) Samarinda City", led by Mr. LCA.Robin Jonathan, as a mentor I, and Mrs. Elfreda a.Lau, as a mentor II.The purpose of this study was to determine the influence of Style Leadership, Education and Training, and Work Discipline motovasi on employee performance and Sanitation Department (DKP) Samarinda. Model analysis used to prove the hypothesis is multiple linear regression analysis model with the number of respondents 58 employees on Factors Influencing Employee Performance Against and Sanitation Department (DKP) Samarinda.Statistical analysis showed regression coefficient of variable-free variable, namely Leadership Style (X1) = 0.100, Education and Training (X2) = 0.036, Working Environment (X3) = - 0.204, work motivation (X4) = 0.148 and the Discipline of Work (X5 ) = 0.744 and -1.077 of the constants of this value gerganda linear regression equation is:Y = 0.358 + 0,1X1 + 0,347X2 + (- 0,204X3 + 0,148X4 + 0,744X5)From the results obtained by analysis of the correlation coefficient R of 0.707, which means jointly variable Leadership Style (X1), Education and Training (X2), Working Environment (X3), work motivation (X4) and Work Discipline (X5) have a relationship strong on the performance of employees at the Department of Hygiene and (DKP) Samarinda.It is shown from the results of the determinant coefficient (R2) of 0.562, which means that the performance of employees at the Department of Hygiene and (DKP) Samarinda, influenced by variable Leadership Style (X1), Education and Training (X2), Working Environment (X3), Work Motivation (X4) and Work Discipline (X5).The results of this study indicate that all independent variables simultaneously have a significant influence on the performance of employees at the Department of Hygiene and (DKP) Samarinda., Style Pepemimpinan insignificant because less effect on performance, education and training have a significant effect because it plays an important role, Work Environment is not significant because it does not affect performance, motivation is not significant because it is less contributes to performance, while the Work Discipline sifnifikan effect on performance due to increases in employee performance and Sanitation Department (DKP) Samarinda

OPTIMALISASI PERSEDIAAN NOTEBOOK PADA UD MITRA SARANA ABADI Rina Masyitoh, Mohammad Zaenuri Poâ€™oe, LCA. Robin Jonathan,
EKONOMIA Vol 5, No 2 (2016)
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Penelitian ini bertujuan untuk menganalisis jumlah pembelian notebook secara optimal dan meminimumkan biaya persediaan notebookÂ tersebutpada UD. Mitra Sarana AbadiDari hasil penelitian diketahui bahwa ada 42 item notebook yakni Axioo dari Seri 1-6, Lenovo Seri 1-6, Dell Seri 1-6, Asus Seri 1-6, Compaq Seri 1-6, Acer Seri 1-6, Toshiba Seri 1-6 dengan pemesanan per item sebesar Rp 4.000, Sehingga untuk 42 item diperlukan biaya pemesanan sebesar Rp 168.000, biaya pemesanan bersama sebesar Rp 58.000, biaya penyimpanan sebesar 5% dari biaya pembelian. Jumlah item pembelian sebanyak 46.507 pcs notebook dengan biaya pembelian Rp 1.157.421.200,- dengan menggunakan rumus matematis nilai EOQ =Â dalam tahun, untuk dijadikan perbulan maka EOQ =Â x12 = 4.827,56 dalam bulan. Sehingga total biaya persediaan = (1+ 4.827,56) x Rp 57.871.060 = Rp 337.247.074.413,60Hal ini berarti, jika dibandingkan biaya persediaan menurut Economic Order Quantity (EOQ) - Multi Item model yaitu Rp 337.247.074.413,60 dengan biaya persediaan menurut perusahaan Rp 60.583.060,- maka nilai biaya persediaan menurut perusahaan jauh lebih kecil dari biaya persediaan menurut EOQ - Multi Item model. Hal ini dapat diterima karena kecilnya biaya persediaan menurut perusahaan bukan tanpa alasan. UD. Mitra Sarana Abadi adalah salah satu perusahaan distributor tunggal notebook di Kalimantan Timur yang sudah sangat berpengalaman, tentunya dalam pengelolaan persediaannya dan juga telah memperhitungkan banyak aspek dan kemungkinan penggunaan formula perhitungan biaya persediaan telah diadakan dan setelah dilakukan evaluasi ternyata dengan menggunakan cara pemesanan 12 kali dalam setahun memberikan biaya persediaan yang minimum.Berdasarkan hasil analisis dan pembahasan maka hipotesis yang menyatakan bahwa â€œUD. Mitra Sarana Abadi belum melakukan pembelian notebook secara optimumâ€, diterima

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