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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
IMPLEMENTASI PERENCANAAN KAS SEBAGAI UPAYA UNTUK MENCIPTAKAN REALISASI ANGGARAN YANG PROPORSIONAL PADA KANTOR BADAN KEUANGAN DAN ASET DAERAH KABUPATEN KUTAI BARAT Ida Rahmawati, Yeremia Bernat, Elfreda Aplonia Lau,
EKONOMIA Vol 7, No 3 (2018)
Publisher : EKONOMIA

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Abstract

The purpose of this study was to determine and analyze the implementation of cash planning conducted by the Office of the Regional Finance and Asset Agency of West Kutai Regency and the realization of a proportional budget. The formulation of this research problem is "Is the implementation of cash planning implemented by the Office of Finance and Regional Assets of West Kutai Regency able to create a proportional budget realization in fiscal year 2015-2017 with the percentage deviation ≤ 5%?".The basis of this research theory used in this study is public sector accounting, especially regarding cash planning and proportional budget realization. The hypothesis of this research is the implementation of cash planning done at the Office of Finance and Asset Agency of West Kutai Regency able to create a proportional budget realization in fiscal year 2015-2017 with high accuracy value where percentage deviation percentage ≤ 5%.The analytical tool used is the calculation of the deviation value based on the Regulation of the Director General of Treasury Number PER-03 / PB / 2010 concerning Estimation of Withdrawal of Daily Funds of Article 13 paragraph 5 Work Unit. The results showed that the implementation of cash planning by the Office of Finance and Regional Assets of West Kutai Regency and the proportional budget realization, where in 2015 the high accuracy of deviation value of (0.29%) means that the hypothesis is accepted, 2016 accuracy medium deviation value (12.28%) which means the hypothesis is rejected and in 2017 the low accuracy of deviation value of ( 60.70%), which means the hypothesis is rejected
PENGARUH LIKUIDITAS DAN AKTIVITAS TERHADAP PROFITABILITAS PERUSAHAAN WHOLESALE YANG TERDAFTAR DI BURSA EFEK INDONESIA Catur KUmala Dewi, Ari Wahyu Elfreda Aplonia Lau,
EKONOMIA Vol 7, No 3 (2018)
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Abstract

Profit is the difference in the amount of income compared to the costs incurred by the company. some wholesale firms earn profit from 2013-2017, on the other side followed by an increase or decrease in the amount of current assets, total assets, sales and current liabilities. This research was conducted with the purpose to determine the effect of liquidity (curent ratio) and activity (inventory turn over) on profitability (return on assets). The grand theory used is financial management that focuses on liquidity, activity and profitability. The method used in this research is the Library Research method using secondary data and then collecting the data. Determination of samples using purposive sampling by taking some wholesale firms that always earn profit from 2013 - 2017. The analytical tool used to determine the effect of liquidity and activity on profitability is multiple linear regression analysis. Based on the results of multiple linear regression analysis, it is known that liquidity (current ratio) partially has a significant effect on return on assets because it has a significance the t value is <0.05.Activities (inventory turn over) partially have a significant effect on return on assets because it has a significance the t value is <0.05. The results of multiple linear regression analysis are simultaneously known that liquidity (current ratio) and activity (inventory turn over) simultaneously have a significant effect on return on assets because having a test significance the F value is <0.05. Therefore can be concluded that the first, second and third hypotheses are accepted.
ANALISIS KINERJA KEUANGAN DITINJAU DARI RASIO SOLVABILITAS, AKTIVITAS DAN PROFITABILITAS PT AKASHA WIRA INTERNASIONAL Tbk Syahnor1, Urip Gunawan
EKONOMIA Vol 7, No 3 (2018)
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Abstract

Urip Gunawan Syahnor 2018. Faculty of Economics, University August 17, 1945 Samarinda. Financial Performance Analysis Judging from the Solvency, Activity and Profitability Ratios of PT Akasha Wira Internasional Tbk Period 2014 - 2107. Under the guidance of mother Elfreda Aplonia as supervisor I and Mr. H. Sunarto as mentor II.                The background of this research is tight business competition along with the development of the economy resulting in demands for the company to continue to develop innovation, improve its performance, and expand its business in order to continue to survive and compete. This study aims to determine the decline in terms of solvency ratios measured by debt to equity ratio, activity ratio measured by total assets turnover, and profitability ratios measured from net profit margins from 2014 to 2017.                The basic theory of this research is that financial management which focuses on each solvency ratio is measured by the debt to equity ratio, the activity ratio is measured by total assets turnover, and the profitability ratio is measured by the net profit margin. The analytical  tool used is each solvency ratio measured by the debt to equity ratio, the activity ratio measured by total assets turnover, and the profitability ratio measured by the net profit margin ..                The data required is 4 years, namely in 2014 to 2017 which is obtained from the Indonesian stock exchange. The results of this study indicate: 1) the debt to equity ratio has increased in 2014-2015, and experienced a decline in 2015-2016 until 2016-2017. 2) total assets turnover has decreased in 2014, 2015 and 2016. 3) net profit margin experienced an increase in 2014-2015, and decreased 2015-2016 until 2016-2017.                The conclusion of the hypothesis of this study was measured from 1) debt to equity ratio based on the calculation results fluctuated then this hypothesis was rejected, 2) the total asset turnover based on the calculation results fluctuated then this hypothesis was rejected, 3) the net profit margin based on the calculation results fluctuated then the hypothesis this is reject.
ANALISIS SISTEM DAN PROSEDUR AKUNTANSI PENGELUARAN KAS PADA BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH (BPKAD) KUTAI KARTANEGARA Camelia Verahastuti3, Holiyah1, Eddy Soegiarto2,
EKONOMIA Vol 7, No 3 (2018)
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Abstract

HOLIYAH, The study of system analysis and accounting procedures cash Procedures Accounting   disbursements at Regional Finance and Asset Management Agency (BPKAD) Accounting Cash             Kutai Kartanegara, under the guidance of Mr. Eddy Soegiarto as lecturer I Disbursements                   and Mr.Camelia Verahastuti as a supervising lecturer II. Accounting Systems and procedures at Regional Finance and Asset Management Agency (BPKAD) Kutai Kartanegara each system and procedure must be performed in accordance with the applicable rules so that it can be the basis decision making in government. The purpose of this research is to know cash accounting system and procedure at Regional Finance and Asset Management Agency (BPKAD) Kutai Kartanegara based on the Minister of Home Affairs Regulation Number 13 of 2006 about local financial management guidelines. Research method in this research is analyze system and procedure accounting for cash disbursements at Regional Finance and Asset Management  (BPKAD) Kutai kartanegara  in  2017 by using analytical tool that is comparative method, So that cash disbursements accounting system and procedure at Regional Finance and Asset Management Agency (BPKAD) Kutai Kartanegara compared with Regulation of the Minister of Home Affairs Number 13 of 2006 concerning Guidelines on Regional Financial Management. The result of research using formula of calculation of champion method in system and procedure accounting cash disbursements is on Regional Finance and Asset Management (BPKAD) Kutai Kartanegara in 2017, it can be concluded that the application of accounting system and cash disbursements procedures at Regional Finance and Asset Management Agency (BPKAD) Kutai Kartanegara it is in accordance with the Minister of Home Affairs Regulation Number 13 of 2006 96 % and hypothesis testing can be concluded that the hypothesis is rejected. Based on the result of the research, it can be concluded that the Regional Finance And Asset Management Agency (BPKAD) Kutai Kartanegara already covers in accordance with the Minister of Home Affairs Regulation No. 13 of 2006. We recommend the Regional Financial and Asset Management Agency (BPKAD) improve and maintain systems and procedures for cash out of inventory and is expected to continue to follow applicable regulations
PENGARUH LIKUIDITAS DAN PROFITABILITAS TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR PADA BURSA EFEK INDONESIA Wahyudin1, LCA. Robin Jonathan2, Ivana Nina Esterlin Barus3, Wahyudin1, LCA. Robin Jonathan2, Ivana
EKONOMIA Vol 7, No 3 (2018)
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Abstract

Wahyudin: The Influence of Liquidity And Profitability To Stock Prices On The Indonesia Stock Exchange Companies Listed In Bei Food and Beverage Sectors. Robin Jonathan and Ivana Nina Esterlin Barus.Movement of price an share cannot be estimated surely, price a[n share determined according to supply and demand law (strength of suplly-demand) more and more one who buy share hence the share price tend to will make a move to go up. On the contrary, more and more people sell share hence the share price tend to will make a move to go down.This study aims to determine the effect of: 1) current ratio on stock prices on food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange 2) net profit margin on stock prices in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange . 3) the current ratio and net profit margin simultaneously on stock prices in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange.The population in this study are all food and beverage manufacturing companies listed on the Indonesia Stock Exchange. Any annual financial statements audited by auditors in 2013-2016 for 4 years. The results of the study conclude: 1) that Ha is rejected then it means that Current Ratio does not have a negative and insignificant effect on stock prices in the food and beverage sector companies in the Indonesia Stock Exchange; 2) Ha is accepted, it means that Net Profit Margin has a positive and significant effect on stock prices in the food and beverage sector companies in the Indonesia Stock Exchange; 3) Ha is accepted, it means that Net Profit Margin and Current Ratio have a positive and insignificant effect on stock prices in the food and beverage sector companies in the Indonesia Stock Exchange.
ANALISIS RASIO PROFITABILITAS DAN AKTIVITAS SEBAGAI DASAR PRNILAIAN KINERJA KEUANGAN PADA PT. ASTRA OTOPARTS Tbk TAHUN 2013-2017 -, Hadinata Riandah
EKONOMIA Vol 7, No 3 (2018)
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Abstract

This study aims to determine : 1) the financial performance of PT. Astra Otoparts Tbk period 2013-2017 is measured from profitability ratio consisting of Gross Profit Margin, Net Profit Margin and Return On Investment. 2) the financial performance of PT. Astra Otoparts Tbk period 2013-2017 is measured from activity ratio consisting of Receivable Turnover, Inventory turnover and Total assets turnover.The basic theory used is Financial management means planning, oganizng, directing and controlling the financial activtiies such as procurement and utilization of funds of the enterprise, it means applying general management principles to financial resources of the enterprise.The analytical tool used is profitability ratio which consists of Gross Profit Margin, Net Profit Margin dan Return On Investment. And activity ratio which consists of Receivable Turnover, Inventory turnover and Total assets turnover.The results of this study indicate : 1) Gross Profit Margin has increased in 2013 and 2015 and experienced an decreased in 2014, 2016 and 2017. 2) Net Profit Margin has increased in 2013, 2016 and 2017 and experienced an decreased in 2014 and 2015. 3) Return On Investment has increased in 2013, 2016 and 2017 and 2014 and 2015. 4) Receivable Turnover has increased in 2013 and 2016 and experienced an decreased in 2014, 2015 and 2017. 5) Inventory turnover has increased in 2013 and 2016 and experienced an decreased in 2014, 2015 and 2017. 6) Total assets turnover Margin has increased in 2014, 2016 and 2017 and experienced an decreased in 2013 and 2015.
PENGARUH LIKUIDITAS DAN SOLVABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2016 -, Muhammad Supredi
EKONOMIA Vol 7, No 3 (2018)
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Abstract

The Effect of Liquidity and Solvency on the value of the company in the food and beverage sub-sector company listed on the Indonesia Stock Exchange. (under Guidance of Supervisor 1 Mr. LCA Robin Jonathan and 2nd Supervisor Mrs. Ivana Nina Esterlin Barus).Commodity companies manufacturing food and beverage sub-sectors tend to experience a decline in performance in recent years will reduce the value of the company. The company's value is influenced by several factors, one of which is the company's financial performance.This study aims to determine the effect of: 1) Current Ratio on Company Value; 2) Debt To Equity Ratio to Company Value. The data used in this study are secondary data in the form of financial statements for 2013-2016 obtained from the official website of the Indonesia Stock Exchange, www.idx.co.id.The method used in this research is descriptive method. Of the 15 population companies listed on the Indonesia Stock Exchange, there were 12 samples of companies that met the testing criteria. So that the amount of data to be analyzed is 48. Before carrying out the data analysis technique, the first classical assumption is carried out. Hypothesis testing using multiple linear regression test by conducting t test and F test with the help of SPSS software.The results of the study concluded that H1 was rejected because Current Ratio had no significant positive effect on firm value. H2 received by Debt To Equty Ratio has a significant positive effect on the value of the company. H3 was rejected because. H3 Current Ratio and Debt To Equty Ratio are accepted because they have a significant positive influence together on the value of the compan
Pengaruh Merek Terhadap Minat Beli Roti Jordan Pada PT. Mahakam Megah Mulia Beatrix Tandirerung, Irham, Mardiana
EKONOMIA Vol 7, No 3 (2018)
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Abstract

The Influence of Brands Against Interest in Buying Jordan Bread at PT. Mahakam MegahMulia. Under the guidance of Mrs. Mardiana as counselor I and Mrs. Beatrix Tandirerung as Counselor II.       The background of this study was to determine the effect of the brand on the interest in buying Jordan bread at PT. Mahakam MegahMulia where consumers see a brand as the most important part of a product, a brand can be a value added in the product and buying interest is part of the behavior component in consuming attitude.       The purpose of this study was to determine the influence of brands on consumer buying interest in Jordan bread PT. Mahakam MegahMulia.       The research method used is an analytical tool that is simple linear regression, based on the results of a simple linear regression analysis, the calculation result is Y = 2.749 + 0.238X, meaning that the function can be explained as follows. The value of positive variable brand regression coefficient means that there is an increase in brand, it will increase interest in buying Jordan brand bread, on the contrary if there is a decline in brand quality, in other words, the rise and fall of buying interest is strongly influenced by the brand.       Note that the Brand variable is 2,287 greater than t table 1,998 and the significance value is 0,026 <a = 0,05. This means that the Brand variable has a significant influence on buying interest with the hypothesis proposed that the brand has a significant effect on interest in buying bread Jordan PT. Mahakam MegahMulia, accepted
ANALISIS KINERJA KEUANGAN PADA PT. JAYA GEMILANG MANDIRI DI SAMARINDA Dana Solihin, Sumiatun Robin Jonathan,
EKONOMIA Vol 7, No 3 (2018)
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Abstract

The purpose of this study was to find out and analyze the decline in financial performance at PT. Jaya Gemilang Mandiri in Samarinda in 2015 - 2016 measured by Current Ratio and Cash Ratio, Total Debt to Total Asset Ratio and Debt to Equity, Return On Assets and Net Profit Margin, Working Capital Turnover and Fixed Assets Turnover. The analytical tool used is the Current Ratio and Cash Ratio for liquidity ratios, Total Debt to Total Asset Ratio and Debt to Equity for solvency ratios, Return On Assets and Net Profit Margins for profitability ratios and Working Capital Turnover and Fixed Assets Turnover for activity ratios. The research data needed is 2015 - 2016. The results showed. the Current Ratio has decreased by 0.20% and the Cash Ratio by 4.80%, the Total Debt to Total Asset ratio has decreased by 1.67% and Debt to Equity by 2.61%, Return On Assets decreased by 2.77% and Net Profit Margin by 7.35%, Working Capital Turnover decreased by 54.96 times and Fixed Assets Turnover by 4.59 times. 

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