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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 19 Documents
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Search results for , issue "Vol 7, No 3 (2018)" : 19 Documents clear
PENGARUH LIKUIDITAS DAN EFISIENSI MODAL KERJA TERHADAP PROFITABILITAS PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2016 -, Endang Saraswati
EKONOMIA Vol 7, No 3 (2018)
Publisher : EKONOMIA

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Abstract

Financial Management is an important role in every company in managing and earn profits, especially in Pharmaceutical companies listed on the Indonesia Stock Exchange. The formulation of this research problem is, whether liquidity (current ratio) has a significant effect on profitability (return on investment) in pharmaceutical companies listed in Indonesia Stock Exchange (BEI) period 2014-2016, Is the working capital turnover significant profitability (return on investment) in pharmaceutical companies listed in Indonesia Stock Exchange (BEI) period 2014-2016, Whether the current ratio and working capital turnover significantly affect profitability (return on investment) in pharmaceutical companies which is listed in Indonesia Stock Exchange (BEI) period 2014-2016.Theoretical basis in this study is financial management that focuses on current ratio (CR), Working Capital Turnover (WCT) and Return On Investment (ROI). Analyzer used is doubled linear ratio and regression analysis.Based on the results of analysis and discussion on the pharmaceutical company in the perceived by the writer known liquidity variable (CR) has a positive and not significant impact on profitability (ROI), working capital efficiency (WCT) has a positive and significant impact on profitability (ROI), and both variables liquidity (CR) and working capital efficiency (WCT) together have a positive and significant impact on profitability (ROI).Based on the results of existing research, suggested for the next researcher is to add factors that affect profitability, increase the scope of research population not only pharmaceutical companies but in other sectors, add the observation period and increase the observation period of research so that the results obtained more accurate
ANALISIS KINERJA KEUANGAN PT. MUSTIKA RATU, Tbk -, Ratna Dewi
EKONOMIA Vol 7, No 3 (2018)
Publisher : EKONOMIA

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Abstract

PT. Mustika Ratu, Tbk is a manufacturerof cosmetics and health care, this company is a pioneer in developing products using herbal ingredients. Companies are estabblished with the goal of having financial performance to gain profit,  Profits that increase from year to year can motivate investors to invest. Investors can know how a company’s financial performance and compare with other companies, the financial performance of the achievement achieved by the company with a certain period as a result of the work process during the period.            Puspose the research to know the financial performance of PT. Mustika Ratu, tbk  a financial performance improvement year 2012-2016 or wheather the financial performance of the company experienced decrease  in 2012-2016.      This study uses the calculation of financial performance  PT.Mustika Ratu,Tbk view from the ratio of liquidity average current ratio of 2012-2016 has decreased. The avearage profitability ratio of gross profit margin for 2012-2016 has increased.  The average leverage ratio of debt to equity for 2012-2016 has increased. The average activity turnover ratio for 2012-2016 increased.            The result of financial performance assesment of liquidity using current current ratio PT. Mustika Ratu, Tbk year 2012-2016 decreased due to the increase  in current ratio liabilities but not followed by a significant increase in current assets. Profitability ratios using  gross profit margin increased, gross profit margin increased due to company seles decreased followed by decrease in gross profit. The leverage ratio using  debt to equity has increaed due to an increase in  total liabilities but not followed  by an increase in total equity. The activity ratio using total assets turnover has increased due to a decrease in total assets resulting in a decreased in sales.
ANALISIS PENDAPATAN PADA BALAI PENGOBATAN SANTA FAMILIA BARONG TONGKOK KUTAI BARAT MAYANG, FIRMINA MAYANG
EKONOMIA Vol 7, No 3 (2018)
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Abstract

Income Analysis at Balai Keluarga Santa Familia Barong Tongkok under the advisory of Mr. LCA. Robin Jonathan as advisor I and Mrs. Elfreda Aplonia Lau as advisor II. The purpose of this study was to find out and analyze the income and residual business results of Santa Familia Treatment Center and know the level of revenue growth in 2013 and 2014. The research problems were formulated as follows:1.      Are the Income and Residual Business Results of Santa Familia Medical Center in 2013 having a targeted growth of 30%?2.      Are the Income and Residual Business Results of Santa Familia Medical Center in 2014 experiencing a targeted growth of 30%? The basic theory used in this study was the theory of Financial Management that focused on income and growth.Hypothesis as follows:1.      Operating Income and Residual Business Results of Santa Familia Medical Center in 2013 has not reached the target of profit of 30%.2.      Operating Income and Residual Business Results of Santa Familia Medical Center in 2014 has not reached the target of profit of 30%. The result of analysis showed that: first, thr growth of income and Residual Businness Results in 2012 and 2013 did not reach the target so that this hypothesis was accepted. Second, this reseaech is accepted if the income and the residual Business Results in 2014 reached the target as expected by management of Santa Familia Medical Center Barong Tongkok
PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN PUBLIK DALAM PEMBUATAN SURAT IZIN MENGEMUDI (SIM) DI KEPOLISIAN RESORT KUTAI BARAT TAHUN 2016 Putri, Isabella Amelia Handayani
EKONOMIA Vol 7, No 3 (2018)
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Abstract

The population in this study is the West Kutai people who took care of making a driver's license (SIM) at the Police Resort Kutai Barat using slovin formula, the importance of the sample in this study were 94 respondents. Mechanical Sampling in this study conducted by accidental sampling technique. Methods of data collection using questionnaires and documentation. The analysis technique used is multiple regression.  Results of analysis using SPSS version 14 indicates that: Fifth variable reliability, responsiveness, assurance, empathy, tangible simultaneously significant effect on people's satisfaction test results Fhitung 7.552 with a significance level of 0.000, using a significance value of 0.000 for significance value <0, 05. Tangible (physical form) the dominant influence on satisfaction of the people in the manufacture of SIM (Manes's license) in Kutai Barat district police. Reliability (reliability) significant negative effect on people's satisfaction in the manufacture of SIM (Manes's license) in Kutai Barat district police
EFEKTIVITAS ANGGARAN TAHUN 2013 PADA SEKOLAH DASAR NEGERI 021 LOA JANAN KUTAI KARTANEGARA ( Studi Kasus Pada Sdn 021 Loa Janan ) -, Fitriyani -
EKONOMIA Vol 7, No 3 (2018)
Publisher : EKONOMIA

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Abstract

Tujuan penelitian ini adalah untuk memperoleh suatu gambaran dan mengetahui masalah-masalah apa yang terkait dengan Anggaran Sekolah, tentang dan dari mana saja anggaran diterima dan dikeluarkan Untuk keperluan dalam mengevaluasi dalam pembahasan, penulis menggunakan alat analisis yaitu Analisis Laporan Keuangan Anggaran (Abdul Halim,2004:135) yang akan dapat melihat antara efektif dan tidaknya anggaran yang dilaksanakan.Diterima atau ditolaknya hipotesis dalam penelitian ini tergantung dari Anggaran, Hipotesis diterima apabila Realisasi Anggaran dan Sasaran kegiatan pada Sekolah Dasar Negeri 021 Loa Janan Kutai Kartanegara kurang dari 70% dan hal ini menunjukkan bahwa penyusunan anggaran tidak dilaksanakan secara efektif, sebaliknya hipotesis ditolak apabila Realisasi Anggaran dan Sasaran Kinerja pada Sekolah Dasar Negeri 021 Loa Janan Kutai Kartanegara lebih dari 70% hal ini menunjukkan bahwa penyusunan anggaran telah dilaksanakan secara efektif. Kesimpulan berdasarkan hasil penelitian yang didapatkan selama penelitian  bahwa Anggaran yang direncanakan dan dilaksanakan memang sudah efektif dan sesuai karena Anggaran dan Realisasinya sesuai. Dan berdasarkan hal tersebut maka penulis dapat mengambil kesimpulan bahwa hipotesis ditolak.
ANALISIS PERHITUNGAN UPAH LEMBUR KARYAWAN TETAP PADA PT MIGAS MANDIRI PRATAMA SAMARINDA MENURUT SURAT KEPUTUSAN MENTERI TENAGA KERJA DAN TRANSMIGRASI NO. KEP. 102/MEN/VI/2004 -, Fitriani N. Buluda
EKONOMIA Vol 7, No 3 (2018)
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Abstract

The research method used in this research is descriptive research method by using quantitative approach. And data collection techniques used by researchers are field research and library research. And the analytical tool used is the Decree of the Minister of Manpower and Transmigration No. RI. Kep. 102 / MEN / VI / 2004 article 11.The results concluded that based on the calculation of overtime wages between companies with government regulations in this case the Decree of Minister of Manpower and Transmigration No. Kep. 102 / MEN / VI / 2004 there are differences and differences. PT. Migas Mandiri Pratama does not refer to the Ministry of Manpower and Transmigration Decree no. Kep. 102 / MEN / VI / 2004 in article 11 in determining the calculation of overtime pay, in particular in determining the overtime pay per hour and the calculation of overtime wages made on a normal working day and the excess in working hours. Calculation determined by PT. Migas Mandiri Pratama is lower than the calculation that has been set by the government that has been used as a research tool for analysis.Based on the analysis and calculation of the overtime wages, the proposed hypothesis can be accepted. The hypothesis proposed by the researcher is alleged that the calculation of employees' overtime wage remained at PT Migas Mandiri Pratama not in accordance with the government regulation in this case the Decree of the Minister of Manpower and Transmigration No. RI. Kep. 102 / MEN / VI / 2004.
ANALISIS PERLAKUAN AKUNTANSI PENYUSUTAN ASET TETAP PT TAHTA AULIA PERKASA SAMARINDA (PSAK NO. 16) Harta, Survita Budi
EKONOMIA Vol 7, No 3 (2018)
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Abstract

The aims of this research was to analyze and discuss the accounting practice of fixed asset depreciation in PT Tahta Aulia Perkasa Samarinda based on Statement of Accounting Standard Number 16 Fixed Asset.Theory used in this research were depreciation theory and Statement Of Accounitng Standard Number 16. The analyze measure was used Statement of Accounting Standard wich compare between the corporate fixed assets recording such as practicing while admition, practicing while admittioan measurement, practicing while measurement after admition, practicing when disclose all information about fixed asset regulation, with the Accounting Standard Regulation.The Method used was Statement of Accounting Standard wich compare all those aspects then recalculate the depreciation cost, accumulated depreciation cost, and book value of fixed asset recoreded using the fit standard calculation method.The result of this research was PT Tahta Aulia Perkasa had implemented the record of its fixed asset based on Statement of Accounting Standard. Measurement while admition had the suitable practice based on Accounting Standard. The measurement after admition of their fixed asset was out of fit with their standard, which can make the record of their depreciation value in unstandarizeble condition. Disclosure aspects implemented had the suitable practicing with standard. The practice of fixed asset in PT Tahta Aulia Perkasa had several corrections need to be remark to make their practicing in fixed asset proper with their Statement of Accounting Standard (PSAK) Number 16 Fixed Asset.
ANALISIS TINGKAT KESEHATAN PERUSAHAAN DITINJAU DARI KINERJA KEUANGAN BERDASARKAN SURAT KEPUTUSAN MENTERI BUMN NO: KEP-100/MBU/2002 (Study Kasus Pada PT. Pembangunan Perumahan (Persero) Tbk Periode 2014-2016) -, Irwan Wahyudi
EKONOMIA Vol 7, No 3 (2018)
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Abstract

The purpose of this study is to determine the health level of the financial performance of PT Pembangunan Perumahan (Persero) Tbk 2014, 2015 and 2016 based on the Decree of the Minister of State-Owned Enterprises Number: KEP-100 / MBU / 2002 Year 2002. The research method used is based on the Decree of the Minister of BUMN Number: Kep-100 / MBU / 2002. The analytical tools used are return on equity (ROE), return on investment (ROI), cash ratio, current ratio, collection periods, inventory turnover, total asset turnover, and ratio of total capital to assets. The result of the analysis, total score of finance aspect at PT Pembangunan Perumahan (Persero) Tbk 2014 amounted 61,5 or 87,86 from total total score with assumption of operational and administration aspect eliminated with healthy predicate category AA, 2015 total score of financial aspect equal to 59 , 25 or 84,64 of the total overall score assumed that the operational and administrative aspects are excluded with a healthy category AA predicate, in 2016 the total score of the financial aspect is 58,5 or 83.57 of the total score assumed that the operational and administrative aspects are excluded with a healthy category A A. The conclusion of this research is from 2014 until 2016 hypothesis is received because from 2014 until 2016 the level of health in the financial aspect earned the AA category with a healthy predicate.
PENGARUH LIKUIDITAS TERHADAP PROFITABILITAS PADA PERUSAHAAN JASA ASURANSI YANG TERDAFTAR PADA BURSA EFEK INDONESIA PERIODE 2011-2016 Murfat Efendi3, Astrid Rahmayanti, Elfreda Aplonia,
EKONOMIA Vol 7, No 3 (2018)
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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh: 1) Likuiditas yang diproksi dari Cash Ratio terhadap Profitabilitas yang diukur dari Return On Investment; 2) Likuiditas yang diproksi dari Quick Ratio terhadap Profitabilitas yang diukur dari Return On Investment; dan 3) Likuiditas yang diproksi dari Cash Ratio dan Quick Ratio terhadap Profitabilitas yang diukur dari Return On InvestmentTeknik analisis data menggunakan analisis regresi linier berganda dengan uji asumsi dasar dan uji asumsi klasik.Berdasarkan hasil analisis dan pembahasan pada Perusahaan Asuransi yang diteliti oleh penulis diketahui Variabel Cash Ratio (CR) berpengaruh positif dan berpengaruh signifikan terhadap variabel Return On Investment (ROI), variabel Quick Ratio (QR) berpengaruh negatif tetapi berpengaruh tidak signifikan terhadap variabel Return On Investment (ROI), dan kedua variabel Cash Ratio (CR) dan Quick Ratio (QR) secara bersama-sama berpengaruh signifikan terhadap variabel Return On Investment (ROI).
PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN PENGGUNA KARTU KUNING (AK I) PADA DINAS TENAGA KERJA KOTA SAMARINDA Heriyanto, Susi Oktaviani Robin Jonathan,
EKONOMIA Vol 7, No 3 (2018)
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Abstract

This study aims to determine the reliability, responsiveness, assurance, empathy, and physical evidence affect the satisfaction of yellow card users (AK.I) job seekers in the Department of Labor Samarinda City.Research population used by researchers is all the yellow card maker at the Office of Manpower of Samarinda City. The sample was 98 respondents with slovin formula and sample selection using simple random sampling technique. Data analysis techniques use multiple linear regression analysis with classical assumption test and hypothesis testing.The results concluded that: 1) reliability has significant effect on satisfaction, it can be seen from t arithmetic for reliability variable equal to 3,207> 1,986. 2) responsiveness has a significant effect on satisfaction, it can be seen from t arithmetic for the variable of responsiveness of 4,709> 1,986, 3) the guarantee has a significant effect on satisfaction, it can be seen from t arithmetic for guarantee variable equal to 2,935> 1,986. 4) empathy has a significant effect on satisfaction, it can be seen from t arithmetic for empathy variable of 2,450> 1,986. 5) physical evidence has a significant effect on satisfaction, it can be seen from t arithmetic for physical evidence variables of 5,212> 1,986,6) quality of reliability, responsiveness, assurance, empathy and physical evidence simultaneously have a significant positive effect on satisfaction, it can seen from f arithmetic equal to 18,550> 2,31.

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