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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 28 Documents
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Search results for , issue "Vol 6, No 3 (2017)" : 28 Documents clear
ANALISIS PENILAIAN KINERJA PADA PT. ANTARMITRA SEMBADA CABANG SAMARINDA -, Rudiansyah -
EKONOMIA Vol 6, No 3 (2017)
Publisher : EKONOMIA

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Abstract

Tujuan penelitian adalah untuk mengetahui kinerja keuangan PT. Antarmitra Sembada Cabang Samarinda periode tahun 2014 - 2015 berdasarkan analisis rasio Likuiditas dan Profitabilitas pada laporan keuangannya. Sedangkan permasalahan yang dikemukakan adalah Apakah kinerja keuangan pada PT. Antarmitra Sembada Cabang Samaarinda Periode tahun 2014 - 2015 ditinjau dari aspek Likuiditas dan Profitabilitas mengalami penurunan.Objek penelitian ini adalah PT. Antarmitra Sembada Cabang Samarinda. Penelitian ini dilakukan dengan menganalisis laporan keuangan perusahaan yang terdiri dari neraca dan laporan laba rugi selama dua tahun, dari tahun 2014 dan tahun 2015.Dasar teori yang digunakan dalam penelitian ini adalah teori akuntansi manajemen kelanjutannya tentang kinerja likuiditas dan profitabilitas.hipotesis penelitian “Diduga bahwa kinerja keuangan PT. Antarmitra Sembada selama periode 2014 – 2015 mengalami penurunan dilihat dari rasio likuiditas dan rasio profitabilitas”.Alat analisis yang digunakan dalam penelitian ini adalah menggunakan rasio likuiditas yang terdiri dari Perhitungan Current Ratio, Quick Ratio dan Cash Ratio dan Rasio profitabilitas yang terdiri dari Net profit margin, Return on asset  (ROA) dan Return on Equity (ROE).Setelah dilakukan analisis dengan melakukan perhitungan rasio keuangan berupa rasio likuiditas dan rasio profitabilitas dimana secara keseluruhan indikator rasio mengalami penurunan di tahun 2015 dibanding tahun 2014.Hasil penelitian berdasarkan analisis rasio keuangan yang dilakukan  dapat disimpulkan bahwa kinerja keuangan perusahaan PT. Antarmitra Sembada Cabang Samarinda mengalami penurunan pada tahun 2015 dibandingkan tahun 2014.
ANALISIS SISTEM AKUNTANSI KEUANGAN DAERAH PADA BADAN PEMBERDAYAAN MASYARAKAT DAN PEMERINTAHAN DESA PROVINSI KALIMANTAN TIMUR Heriyanto, Mita Prastiya, Titin Ruliana,
EKONOMIA Vol 6, No 3 (2017)
Publisher : EKONOMIA

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Abstract

Regional financial accounting system is a set of procedures ranging from data collection, recording, summarizing, financial position report and Regional Government financial operations.The purpose of this study is to know and analyze the suitability of the regional financial accounting system implementation in terms of recognition, measurement  also expenditures and burden records at BPMPD Prov. Kaltim in 2016. The problems outline formulated as follows, how the recognition, measurement and expenditures and burden records done at BPMPD Prov. Kaltim based on Local Regulation Number 13 of 2008 about Principles of Regional Finance Management.Basic Theory in this study is public sector accounting that focuses on recognition, measurement  also expenditures and burden records. The hypothesis in this study is the recognition of expenditures and burden records at BPMPD of East Kalimantan province is not in accordance with  East Kalimantan Local Regulation Number 13 of 2008, the measurement expenditures and burden records at BPMPD of East Kalimantan province is not in accordance with  East Kalimantan Local Regulation Number 13 of 2008 and the records of expenditures and burden at BPMPD of East Kalimantan province is not in accordance with  East Kalimantan Local Regulation Number 13 of 2008.The analytical tool used in this study is a comparison analysis that compares the recognition, measurement and expenditures and burden records at BPMPD Prov. Kaltim with Local Regulation Number 13 of 2008.The Results of analysis and discussion show that BPMPD Prov. Kaltim has carried out the recognition, measurement and recording of expenditures and burden based on guidance of Local Regulation Number 13 of 2008, but in burden journal record and expenditure, BPMPD Prov. Kaltim has not implemented in accordance with Local Regulation Number 13 of 2008, due to the absence of journalization using the down payment account, the return of the remaining money and burden, using only the expenditure account. Based on the analysis result, the recognition of expenditure and burden at BPMPD Prov. Kaltim is in accordance with Local Regulation Number 13 of 2008, then the hypothesis is rejected. The measurement of expenditure and burden at BPMPD Prov. Kaltim is in accordance with Local Regulation Number 13 of 2008, then the hypothesis is rejected. Recording The expenditures and burden records at BPMPD Prov. Kaltim is not in accordance with Local Regulation Number 13 of 2008, then the hypothesis is accepted.
AKUNTANSI USAHA DAGANG TOKO EMAS MODEL MANIS PALARAN SAMARINDA Anita, Anita Anita
EKONOMIA Vol 6, No 3 (2017)
Publisher : EKONOMIA

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Abstract

Implementation of accounting at trading companies, specially in the Gold Store“Model Manis” brand at Palaran, Samarinda Indonesian is very important and must exist, because accounting is a key indicator of business performance and is a tool for companies in decision making so as to improve the management of the company, through the application of good accounting, know how the development and health of his business, how much profit earned his business in a certain period. This is very important for business owners to assess the exact performance and health of their business. This study research to find out whether the business accounting of Gold Store “Model Manis” brand at Palaran Samarinda Indonesian, already in accordance with the Financial Accounting Standards For Entities Without Public Accountability (SAK ETAP).Basic theory in this research is financial accounting, data used in this research are primary data and secondary data. Primary data is data obtained directly from the owner of The Gold Store “Model Manis” brand at Samarinda city through interview. Secondary data is data obtained from the Gold Store “Model Manis” Palaran Samarinda. The analytical tool used in this study using the formula Dean J. Champion.The result of the research shows that the accounting on the merchandise business of The Gold Store “Model Manis” brand of Palaran Samarinda is quite in accordance with the Financial Accounting Standards For Entities Without Public Accountability (SAK ETAP), it can be seen from the calculation result using Dean J. Champion formula that is obtained 52% is located at 51% - 75%, although quite in accordance with SAK ETAP, but there are some things that need to be improved in the application of business accounting Gold Store “Model Manis” brand of Palaran Samarinda Indonesian, which is necessary to reporting balance sheet and cash flow statement. This is so that the application of accounting is really in accordance with the Financial Accounting Standards For Entity Without Public Accountability (SAK ETAP).
ANALISIS TINGKAT KEBANGKRUTAN PADA PERUSAHAAN PERTAMBANGAN BATUBARA YANG TERDAFTAR DI BURSA EFEK INDONESIA Chairunisa, Ayu Astrid
EKONOMIA Vol 6, No 3 (2017)
Publisher : EKONOMIA

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Abstract

Penelitian ini bertujuan untuk mengetahui kondisi tingkat kebangkrutan perusahaan dan tingkat akurasi metode Altman Z-Score dan Zmijewski dalam menghitung prediksi kebangkrutan Perusahaan Pertambangan Batubara yang Terdaftar di Bursa Efek Indonesia selama periode 2012-2014. Penelitian ini menggunakan data sekunder berupa ringkasan kinerja perusahaan (ICMD) dan laporan tahunan Perusahaan Pertambangan Batubara yang Terdaftar di Bursa Efek Indonesia selama periode 2012-2014. Untuk mencari sampel perusahaan dalam penelitian ini menggunakan metode purposive sampling sehingga didapatkan 17 perusahaan. Uji yang dilakukan dalam penelitian ini yaitu Uji Independent Sample T-test dan Uji Post-Hoc yang merupakan bagian dalam Uji Oneway Anova untuk mengetahui perbedaan metode Altman Z-Score dan Zmijewski menggunakan SPSS 22. Kemudian untuk perhitungan tingkat akurasi menggunakan Microsoft Excell 2010. Hasil akhir penelitian ini menunjukkan selama tahun 2012-2014 pada metode Altman Z-Score perusahaan yang mengalami kondisi sehat terdapat dua perusahaan, sedangkan dalam metode Zmijewski terdapat 11 perusahaan. Dan hasil uji menggunakan SPSS, kedua metode tersebut dinyatakan memiliki perbedaan yang signifikkan. Perhitungan tingkat akurasi metode Altman Z-Score memiliki tingkat akurasi sebesar 96% dan metode Zmijewski sebesar 100%.
ANALISIS PERBEDAAN KINERJA KEUANGAN SEBELUM DAN SESUDAH AKUISISI PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA -, MARKUS DEINDRIK
EKONOMIA Vol 6, No 3 (2017)
Publisher : EKONOMIA

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Abstract

This study aims to, know the difference in the financial performance of the acquirer companies in companies listed on the Indonesia Stock Exchange (BEI). The sample of research is four companies listed in Bursa Efek Indonesia (BEI) which active in food and beverage sector.The theory used in this research is financial ratios that use current ratio (CR), return on equity (ROE), return on asset (ROA), earnings per share (EPS), net profit margin (NPM). The study period was four years before the acquisition and four years after the acquisition. This research uses quantitative approach which is done through paired sample t-test (two paired sample t test)The results of this study indicate that there are significant differences between the financial performance before and after the acquisition based on the ratio of return on equity (ROE), return on assets (ROA), net profit margin (NPM). Current ratio (CR), earnings per share (EPS) show insignificant results.
Pengaruh Pelayanan Terhadap Kepuasan Pelanggan PT. PLN (Persero) Rayon Sangatta Elfreda Aplonia Lau, Siti Nurhasiba LCA Robin Jonathan
EKONOMIA Vol 6, No 3 (2017)
Publisher : EKONOMIA

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Abstract

This research is research conducted at PT. PLN (Persero) Rayon Sangatta found some complaints on smart lithrik customers who obtained from some citizens who use prepaid electricity complained of some deficiencies such as power errors, unreadable vouchers and kWh Meter buttons that did not work. The results showed that service quality consisting of Realibility (X1), responsiveness (X2), assurance (X3), emphaty (X4), and tangible (X5) together had a positive influence. Where Regression Equation Y = 0.155 X1 + 0.688 X2 + 0.008 X3 + 0.135 X4 + 0.133 X5. In addition, with F test it is seen that the quality of service has a significant effect on customer satisfaction with the F value count of 40,579 with a significance value of 0.000. Based on the partial t test, all the variables have a significant influence on customer satisfaction with a significant value of 0,000 with t hitunng value for Tangible (X1) of 10.632, Reliability (X2) of 11.066, Resposiveness (X3) of 11.106, Assurance (X4) of 10.138 and Empaty (X5) of 9,573. Based on the results of hypothesis testing obtained conclusion that there is a positive influence between service to satisfaction perceived by customers using Smart Power PT. PLN (Persero) Rayon Sangatta.
ANALISIS KINERJA LEMBAGA PENDIDIKAN LP3I SAMARINDA DENGAN PENDEKATAN METODE BALANCED SCORECARD -, SITI ROHMAH
EKONOMIA Vol 6, No 3 (2017)
Publisher : EKONOMIA

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Abstract

In the face of increasingly complex business competition as it is today, educational institutions need performance measurement methods that can assess the performance of agencies accurately and thoroughly. In this case the method that can be used is Balanced Scorecard. So the purpose of this study is to determine the application of Balanced Scorecard on performance at LP3I Institution Samarinda. The purpose of using Balanced Scorecard method is to measure institutional performance from four perspectives, namely: growth and learning perspective, internal business process perspective, customer perspective, and financial perspective.            The author performs performance measurement at Lembaga LP3I Samarinda using financial data year 2013-2015 to analyze financial perspective, while for customer perspective, Business Process Internal perspective and perspective Learning and growth using institution data and calculation of questionnaires distributed to Students and employees in year walk.            The measurement that has been done, it is known that the performance of Lembaga LP3I Samarinda as a whole has decreased with sufficient category, it is indicated by Scorecard value generated from each perspective. The conclusion that can be taken through the analysis that has been done is that the Balanced Scorecard is the best method in assessing the performance of the institution, because the Balanced Scorecard raises important aspects that are ignored by traditional performance measurement, such as human resources aspect, the system used in Institutions, operational processes, and aspects of customer satisfaction and employee satisfaction, so that the measurement results with the Balanced Scorecard will be more accurate. Accurate performance measurement results are critical to management, both in planning, decision-making, and control processes, and in realizing the institution's vision and mission
PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL (PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR PADA BURSA EFEK INDONESIA PERIODE 2015) Sari, Endang Purnama
EKONOMIA Vol 6, No 3 (2017)
Publisher : EKONOMIA

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Abstract

Penelitian ini dilakukan untuk mengetahui dan menganalisis pengaruh variabel Profitabilitas dan Ukuran Perusahaan terhadap Struktur Modal secara persial pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2015. Selain itu untuk, menguji kelayakan model regresi pengaruh variabel Profitabilitas dan Ukuraan Perusahaan terhadap Struktur Modal yang terdaftar di Bursa Efek Indonesia periode 2015.Populasi dalam penelitian ini sejumlah 145 perusahaan manufaktur yang sudah dan masih terdaftar di Bursa Efek Indonesia periode 2015. Teknik pengambilan sampel yang digunakan adalah purposive sampling dan diperoleh sampel sebanyak 79 perusahaan. Teknis analisis data yang digunakan adalah dengan menggunakan uji regresi linier berganda.Hasil penelitian menunjukkan bahwa Profitabilitas berpengaruh positif dan signifikan terhadap Struktur Modal. Variabel lain dalam penelitian ini yaitu Ukuran Perusahaan berpengaruh positif dan tidak signifikan terhadap Struktur Modal. Secara simultan Profitabilitas dan Ukuran Perusahaan berpengaruh positif dan signifikan terhadap Struktur Modal. Kemampuan prediksi dari kedua variabel terhadap Struktur Modal sebesar 36,2% sebagaimana ditunjukan oleh besarnya R-Square sebesar 0,362 sedankan sisanya 63,8% dipengaruhi faktor lain yang tidak diamsukkan ke dalam model penelitian. 

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