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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 17 Documents
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Search results for , issue "Vol 7, No 4 (2018)" : 17 Documents clear
EVALUASI SISTEM PENGGAJIAN PADA CREDIT UNION DAYA LESTARI DI SAMARINDA -, Barnabas Simin
EKONOMIA Vol 7, No 4 (2018)
Publisher : EKONOMIA

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Abstract

BERNABAS SIMIN: Evaluasi Sistem Penggajian Pada Credit Union Daya Lestari Di Samarinda, dibawah bimbingan Ibu Elfreda Aplonia lau sebagai pembimbing I dan Bapak Taghfirul Azhima Yoga Siswa sebagai pembimbing II.Perkembangan perekonomian nasional yang dihadapi dunia usaha termasuk koperasi saat ini sangat cepat dan dinamis. Salah satu bentuk lembaga keuangan dari ekonomi kerakyatan adalah koperasi. koprasi sebagai badan usaha senantiasa didorong dan diarahkan untuk ikut serta berperan secara nyata dalam meningkatkan pendapatan dan kesejahtraan anggotannya agar mampu mengatasi ketidak seimbangan ekonomi dan kesenjangan sosial, sehingga nantinya mampu berperan sebagai wadah kegiatan ekonomi masyarakat. Koperasi Credit Union Daya Lestari bergerak dalam usaha simpan pinjam. Berdasarkan hasil pra pengamatan, sistem penggajian di Koperasi Credit Union Daya Lestari mengalami keterlambatan penggajian, karena menunggu pencapaian target. Penelitian ini bertujuan untuk mengetahui dan menganalisis dengan mengangkat masalah penelitian sebagai berikut: Apakah sistem penggajian pada Koperasi Credit Union Daya Lestari tahun 2017 telah dilakukan sesuai dengan sistem dan prosedur penggajian menurut teori akuntansi.Dasar teori yang digunakan dalam penelitian ini adalah akuntansi manajemen yang mengulas tentang sistem penggajian, hipotesis penelitian ini adalah Sistem Penggajian pada Koperasi Credit Union Daya Lestari tahun 2017 Belum Sesuai dengan sistem dan prosedur penggajian menurut teori akuntansi.Alat analisis yang digunakan penelitian ini adalah analisis komparatif, Selain dianalisis secara komparatif, dilakukan pula perhitungan presentase jawaban responden dengan menggunakan rumus Dean J. Champion.Hasil penelitian menunjukan bahwa sistem penggajian pada koperasi Credit Union Daya Lestari sudah sesuai dengan sistem penggajian menurut teori akuntansi dan rumus Dean J. Champion sehingga hipotesis penelitian ini di tolak.
ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN DAN PENERIMAAN KAS PADA PT.RIPA MITRASEJAHTERA MANDIRI DI MUARA MUNTAI Permadi, Angga Bagus
EKONOMIA Vol 7, No 4 (2018)
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Abstract

A good accounting information system is expected to produce a good report and a good report will be analyzed and used to make decisions that are very important for the company itself for the future, where the financial statements have usefulness, both internally and externally, ie internal to provide management accountability to company owners and externally the financial statements will be used as a decision making for a company. The system of sales and cash receipts is a core system that has a major influence on the success of a company because sales are business activities carried out by the company to be able to obtain profits while cash receipts are an initial measure of profit received by the company which according to its characteristics and functions, cash is an easy tool to misuse by parties who are not responsible.The purpose of this paper is to determine the sales accounting system and cash receipts at PT. Ripa Mitrasejahtera Mandiri is seen from the elements of internal control.The research method used is qualitative research. Qualitative research methods are an approach or search to explore and understand a central phenomenon. To understand the central symptoms, the researcher interviewed the study participants or participants by asking general and rather broad questions. The analytical tool used in this study is the distribution of questionnaires and the use of flowcharts according to the source.Based on the results of the analysis previously stated, it can be seen that the implementation of the sales accounting system and cash receipts at PT. Ripa Mitrasejahtera Mandiri in Muara muntai runs well on the sales section as evidenced by the results of the analysis that get a relative value of 70% means categorized "Appropriate" then the hypothesis is "rejected" while in the cash receipt section gets a relative value of 50% means categorized "Not suitable" then the hypothesis is "accepted", although it still provides the possibility for certain parties in the company to take irregularities, because the sales accounting information system and cash receipts still have weaknesses in some elements of control.
PENGARUH BI RATE, INFLASI DAN KURS TERHADAP HARGA SAHAM PERUSAHAAN PERBANKAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2016 Catur Kumala Dewi, Shelna Shabrina, Titin Ruliana
EKONOMIA Vol 7, No 4 (2018)
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Abstract

Shelna Shabrina: The Influence of BI Rate, Inflation and Exchange Rate on Banking Companies BUMNs listed on Indonesia Stock Exchange Period 2012-2016. (under the guidance of Supervisor I, Dr. Titin Ruliana and Supervisor II Catur Kumala Dewi).Banking has a strategic role in supporting the wheels of the economy and development and play an important role in controlling the stability and the economy in Indonesia. Bank Indonesia (BI) usually announces the benchmark rate (BI Rate) within a few days after the official release of the inflation rate. Because inflation is usually made as one of the factors to determine the BI Rate. The increase in the BI Rate is expected to further strengthen the control of inflation expectations and reduce the risk of possible effects of rupiah depreciation on inflation and vice versa.The purpose of this research is to test, know and explain the effect of BI Rate, Inflation and Exchange Rate to Stock Price. The independent variables used in this study are BI Rate, Inflation and Exchange Rate, while for the dependent variable in this research is Stock Price. The population in this research is BUMN Banking companies listed in Indonesia Stock Exchange period 2012-2016.This research uses classic assumption test consist of multicolinearity test, autocorrelation test, heteroscedasticity test, normality test, and using partial test (t test), simultaneous test (f test) and Analytical tool used is multiple regression analysis. The results of this study indicate that the variables BI Rate, Inflation and Exchange rate simultaneously have a significant positive effect on stock prices with Fcount of 4.672> Ftable of 2.642 with a significant level of 0.003 < a value of 0.05, while the results of this study show partially that variable BI Rate has negative and significant influence to share price with tcount of 2,172 > ttabel 1,970 with significant level of 0.031 < 0.05, Inflation variable has positive and insignificant effect on the price of sahan with tcount value of 1.106 < ttabel 1.970 with significant level of 0.270 > 0.05 , and exchange rate variable have positive and significant influence to share price with tcount of 3,656> ttabel 1,970 with significant level 0.000 < 0.05.The conclusion of this study shows that the BI Rate has a negative and significant effect partially on Stock Price, Inflation has positive and not significant partially to Share Price, Exchange rate has positive and partially significant to Share Price, BI Rate, Inflation and Exchange rate significantly simultaneous to Stock Price.
Analisis Penerapan Pengendalian Intern Penerimaan Dan Pengeluaran Kas Pada PT. Buran Nusa Respati Ivana Nina Esterlin Barus3, Siti Nurhasanah1, Eddy Soegiarto2,
EKONOMIA Vol 7, No 4 (2018)
Publisher : EKONOMIA

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Abstract

This study aims to analyze the suitability of the application of internal control of cash receipts and disbursements at PT. Buran Nusa Respati with elements of internal control according to theory.Collection techniques are (1) field research (field research) using interview and questionnaire methods. (2) library research (library research) by collecting data about documentation and information at PT. Buran Nusa Respati.  Data analysis techniques using descriptive analysis, while to determine the suitability with  the  elements  of  internal  control  using  the  calculation  formula  Dean  J. Champion.Based on the results of research conducted on internal control of cash receipts and disbursements at PT. Buran Nusa Respati by using questionnaires elements of internal control according to the theory that refers to the COSO theory. The calculation of COSO's internal control theory by using the Dean J. Champion formula obtains a return of 94.54%, which means it is very suitable. Based on the proposed hypothesis, namely the application of internal control of cash receipts and disbursements at PT. Buran Nusa Respati Not according to the elements of internal control according to the theory rejected.The conclusion of this study is internal control on cash receipts and expenditures applied by PT. Buran Nusa Respati is in accordance with the elements of internal control, then PT. Buran Nusa Respati must continue to maintain  this  condition  so  that  the  possibility  of  fraud  and  errors  can  be minimized.
ANALISIS SISTEM INFORMASI AKUNTANSI PENDAPATAN PELAYANAN RAWAT JALAN DALAM MENINGKATKAN PENGENDALIAN INTERNAL PENDAPATAN PADA RUMAH SAKIT DIRGAHAYU SAMARINDA Koten, Kristina Lepan
EKONOMIA Vol 7, No 4 (2018)
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Abstract

The purpose of the research is analyzing and discovering the accounting information system of outpatient services income in Dirgahayu Hospital Samarinda and comparing it with the internal control income system according to Mulyadi's theory. This research focuses on information systems of accounting income which is applied to the outpatient services of Dirgahayu Hospital. The importance of this research is the activities of outpatient services income which have a high risk of unaccountability if there is no accounting information system and the proper internal control income.The analysis tool of the research is Comparative Analysis which is an analysis to compare the internal control income system according to Mulyadi’s Theory with the internal control income system of Dirgahayu Hospital Samarinda through the accounting information system of outpatient services. It is done by compatibility test with the calculation of relative value by using the Dean J. Champion’s formulaThe result of the research shows that the accounting information system of outpatient income of Dirgahayu Hospital Samarinda with the income control system according to Mulyadi's theory is equivalent with relative value 95% with the category "Very Appropriate " so that the hypothesis of the research is accepted because the accounting information system of outpatient income in Dirgahayu Hospital has been done in accordance with the elements of internal control income according to Mulyadi's theoryBased on the results of the research, it can be concluded that the accounting information system of outpatient income of Dirgahayu Hospital Samarinda is suitable with elements of internal control income based on studies and theories.  .
PENGARUH PELATIHAN KERJA DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN STUDI PADA KARYAWAN PERUSAHAAN HUTAN TANAMAN INDUSTRI ( HTI ) -, Try Wahyudi
EKONOMIA Vol 7, No 4 (2018)
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Abstract

This study aims to determine whether Job Training and work environment have an effect on to Employee Performance of Industrial Plantation Company (HTI). Independent variable in this research is job training and work environment while dependent variable is employee performance. This research was conducted on employees of Industrial Timber Plantation Company (HTI) consisting of 95 respondents. According to Rivai and Sagala (2011: 212): training is the process of systematically changing employee behavior to achieve organizational goals. Training is related to the skills and abilities of employees to carry out current work. The type of research used is quantitative research. Methods of data collection using questionnaires. Data analysis used multiple linear regression. The results showed that job training and work environment have a significant positiveeffectonemployeeperformance.   The conclusions of this study suggest that the three proposed hypotheses are proved or the three hypotheses accepted. This means that job training and work environments have significant posi- tive impact on employee performance in improving company productivity.
PENGARUH CASH POSITION, DEBT TO EQUITY RATIO, RETURN ON ASSET, ASSET GROWTH DAN FIRM SIZE TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA PERIODE 2014-2015 -, Dodi Susanto
EKONOMIA Vol 7, No 4 (2018)
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Abstract

Dodi Susanto: Effect of Cash Position, Debt To Equity Ratio, Return on Assets, Asset Growth, and Firm Size on Stock Prices in Manufacturing Companies in the Indonesia Stock Exchange for the 2014-2015 period. Under the guidance of Mr. Robin Jonathan and Mrs. Ivana Nina Esterlin Barus.This research was conducted to determine the effect of cash position, debt to equity ratio, return on assets, asset growth, and firm size on stock prices in manufacturing companies listed on the Indonesia Stock Exchange in the 2014-2015 period, both partially and simultaneously.The analysis used is ratio analysis, research instrument test in the form of classic assumption test, multiple linear regression analysis, and hypothesis testing including multiple determination coefficient test, t statistical test, and F. statistical test.From the results of simultaneous calculations, all variables of cash position, debt to equity ratio, return on assets, asset growth, and firm size have a significant effect on the stock price of manufacturing sector companies listed on the Stock Exchange in 2014-2015.From the results of the calculation, the results obtained that cash position, debt to equity ratio, and asset growth have a negative and insignificant effect on the stock price of manufacturing companies listed on the Indonesia Stock Exchange in the 2014-2015 period. While the variable return on assets and firm size has a positive and significant effect on the stock price of manufacturing companies listed on the Indonesia Stock Exchange in the 2014-2015 period. 
Analisis Rasio Aktivitas dan Rasio Profitabilitas pada CV Raihana Mahakam Mandiri di Kutai Kartanegara Rina Masithoh Haryadi, Busanto Robin Jonathan
EKONOMIA Vol 7, No 4 (2018)
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Abstract

Penelitian ini bertujuan untuk mengetahui : 1) pertumbuhan rasio aktivitas yang terdiri dari total assets turnover, fixed assets turnover, dan working capital turnover CV Raihana Mahakam Mandiri pada tahun 2014, 2015, 2016, dan 2017. 2) pertumbuhan rasio profitabilitas yang terdiri dari return on assets, return on equity, dan net profit margin CV Raihana Mahakam Mandiri pada tahun 2014, 2015, 2016, dan 2017.Teori dari penelitian ini adalah manajemen keuangan yang menitikberatkan pada analisis laporan keuangan, dengan menggunakan dua rasio yaitu rasio aktivitas dan rasio profitabilitas. Masing-masing rasio diambil 3 variabel yaitu TATO, FATO, dan WCTO untuk rasio aktivitas. ROA, ROE, dan NPM untuk rasio profitabilitas.Alat analisis yang digunakan adalah rasio aktivitas yang terdiri dari total assets turnover, fixed assets turnover, working capital turnover dan rasio profitabilitas yang terdiri dari return on assets, return on equity, net profit margin. Data penelitian yang diperlukan adalah 5 tahun yaitu pada tahun 2013, 2014, 2015, 2016, dan 2017.Hasil penelitian menunjukkan : 1) Total assets turnover mengalami penurunan pada tahun 2014 dan 2015 dan mengalami pertumbuhan pada tahun 2016 dan 2017. 2) Fixed assets turnover mengalami penurunan pada tahun 2014, 2015, dan 2016 serta mengalami pertumbuhan pada tahun 2017. 3) Working capital turnover mengalami penurunan pada tahun 2014 dan mengalami pertumbuhan pada tahun 2015, 2016, 2017. 4) Return on assets mengalami penurunan pada tahun 2015 dan 2017, mengalami pertumbuhan pada tahun 2014, 2016. 5) Return on equity mengalami penurunan pada tahun 2017 dan mengalami pertumbuhan pada tahun 2014, 2015, dan 2017. 6) net profit margin mengalami penurunan pada tahun 2017 dan mengalami pertumbuhan pada tahun 2014, 2015, dan 2016.Kesimpulan dari penelitian ini adalah rasio aktivitas dan rasio profitabilitas secara keseluruhan mengalami pertumbuhan, hal tersebut dapat dilihat dalam angka rata-rata pertumbuhan dari semua variabel yang diteliti, semua angka pertumbuhan menunjukkan angka yang positif.
ANALISIS MODAL KERJA DAN PROFITABILITAS PADA PT. PERTANI (PERSERO) CABANG KALIMANTAN TIMUR Lestari, Nisa Tria
EKONOMIA Vol 7, No 4 (2018)
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Abstract

The company’s survival is influenced by many things, among others, the right of discretion in the management of working capital and the profitability of the company itself. This research examines the company engaged in agribusiness.This study aims to determine the increase in terms of working capital elements measured from cash turnover, accounts receivable turnover and inventory turnover as well as knowing the increase in profitability measured from return on assets of the year, in 2014 until 2017. The theory of this research is financial management which emphasizes on financial statement analysis using four ratios, namely cash turnover ratio, accounts receivable turnover ratio, inventory turnover ratio and profitability ratio measured from return on assets.The results showed: 1) Cash turnover in 2014 was 49 times and continued to decline in the following year. 2) In 2014, receivable turnover of 60 times and continues to decline in the following year. 3) Inventory turnover has increased in 2015 by 64.47 times and has decreased in 2016 and 2017. 4) Return on assets has increased in 2015 by 57% and has decreased in 2016 and 2017.
PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN NASABAH PADA PT. BPR BePeDe KUTAI SEJAHTERA CABANG BARONG TONGKOK -, Habibur Rahman
EKONOMIA Vol 7, No 4 (2018)
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Abstract

Pengaruh Kualitas Pelayanan Terhadap Kepuasan Nasabah Pada PT. BPR BePeDe Kutai Sejahtera Cabang Barong Tongkok.(dibawah Bimbingan Dosen Pembimbing I, Eddy Soegiarto K dan Dosen Pembimbing II, Rina Masithoh Haryadi).Penelitian ini dilakukan untuk menguji pengaruh variabel Tangible (bentuk fisik), Reliability (kehandalan), Responsiveness (ketanggapan), Assurance (kepastian/jaminan) serta Emphaty (empati) terhadap Kepuasan Nasabah PT. BPR BePeDe Kutai Sejahtera Cabang Barong Tongkok.Fokus dari penelitian ini dalah untuk menganalisis pengaruh dari variabel-variabel tersebut terhadap kepuasan nasabah.Populasi penelitian yang digunakan peneliti adalah seluruh nasabah kredit (debitur) PT. BPR BePeDe Kutai Sejahtera Cabang Barong Tongkok.Sampel penelitian sebanyak 89 responden dengan menggunakan teknik purposive sampling. Teknik analisis data menggunakan analisis regresi linear berganda, uji asumsi klasik dan pengujian hipotesisHasil penelitian menyimpulkan bahwa tangible, reliability, responsiveness, assurance, serta emphaty secara simultan berpengaruh signifikan terhadap kepuasan nasabah.

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