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ANALISIS PENERAPAN METODE ACTIVITY BASED COSTING (ABC) DALAM MENENTUKAN HARGA POKOK KAMAR PADA HOTEL ASTON SAMARINDA Syazili, Wahyumilanda Ifnu
EKONOMIA Vol 8, No 1 (2019)
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The purpose of this study was to identify the Hotel Rooms Base Cost Determination by applying Activity Based Costing can be used as a reference in stipulating the base price of hotel rooms at Hotel Aston Samarinda, and as a means of comparison instrument with the current base price of hotel rooms are set over the years, as well as being one of input which provides information on the ABC method, especially in its application to services company, namely hospitality. The analytical method used is comparative descriptive method that analyzing the current base price of hotel rooms at present, is to set the cost method based on the ABC method with its realization. The results of this researchÂ indicated that base cost of hotel rooms calculating by applying ABC method when itâ€™s compared with the current base price hotel rooms allowed by hoteliers, theÂ ABC method provides greater results for all room types. This is because the charges on each product. In the ABC method, the cost of each product is charged to a lot of cost driver, so that the ABC method of cost allocation going to the activity of each type of room appropriately based on the consumption of each activity.

ANALISIS PENERAPAN SISTEM PENGENDALIAN INTERN PEMERINTAH DI LINGKUNGAN KANTOR PERWAKILAN BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN (BPKP) PROVINSI KALIMANTAN TIMUR -, Dondy Indraprakoso
EKONOMIA Vol 8, No 1 (2019)
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The objectives to be achieved in this research is to know the achievement level of maturity of SPIP application as the provision in Indicator of Performance of National Medium Term Development Plan (RPJMN) 2015-2019. The formulation of the problem from this research is "Is the application of Government Internal Control System within the BPKP Representative of East Kalimantan Province has reached the defined stage or is at level 3 as stipulated in the Indicator of Performance of the National Medium Term Development Plan (RPJMN) 2015-2019?".The research is done by library research and research into the field.The hypothesis of this research is "The Maturity Level of GCIS Implementation at BPKP Representative of East Kalimantan Province has reached the defined stage or is in level 3 as the provision in the Performance Indicator of National Medium Term Development Plan (RPJMN) 2015-2019".The analytical tool used is the appraisal instrument as stipulated in the Regulation of the Head of BPKP (Perka BPKP) No. 4 of 2016 on Guidelines for Assessment and Strategy of Increasing Maturity of Government Internal Control System. The instrument refers to the maturity model of COBIT 4.1.The result of this research is that the maturity level of Government Internal Control System at BPKP Representative of East Kalimantan Province has reached the defined stage or is at level 3 so that the hypothesis is accepted.

ANALISIS PEMBIAYAAN DALAM PENGADAAN POMPA DEWATERING PADA PT. HARMONI PANCA UTAMA DI BONTANG Wibisono, Ovan Sandi
EKONOMIA Vol 8, No 1 (2019)
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Analysis of financing in the procurement of Dewatering Pumps at PT. Harmoni Panca Utama in Bontang under the guidance of L.C.A Robin Jonathan and Sunarto. This study generally aims to determine the effect of financing in the procurement of Dewatering Pumps at PT. Harmony of the Main Panca in Bontang. Specifically this research aims to find out that renting a Dewatering Pump is more profitable for PT. Harmoni Panca Utama in Bontang. To find out and analyze information on operational costs of the contract / lease influence in decision making by the PT. Harmoni Panca Utama in Bontang in buying Dewatering Pumps. Data analysis used by the writer in this final project report is quantitative descriptive method. The method used by the author calculates with each of them based on the data that has been obtained. Steps - steps of calculation in making a decision to buy or lease with the calculation of PV, FV and NPV in buying and leasing a Dewatering Pump at PT Harmoni Panca Utama. And compare the calculation of the cost of buying or renting a Dewatering Pump for PT Harmoni Panca Utama. The results of the study revealed that the value of investment and renting had a very significant difference in procuring MF 385 dewatering pumps at PT. Harmoni Panca Utama in Bontang. The value of PV investment per unit is IDR 2,855,000,000 and the value of PV leasing per unit is IDR 6,219,630,709 while the value of FV investment is less than the FV value of lease which is IDR 3,305,019,375 for FV Investment and IDR 7,200,000,000 for FV leasing, as well as the investment NPV value is less than the NPV value of the lease, namely Rp. 450,019,375 for the NPV value of investment and Rp. 980,369,219 for the lease NPV value. Then in accordance with the results of the above calculations, the hypothesis is rejected, which means rent is more detrimental in the procurement of Dewatering Pumps at PT. Harmoni Panca Utama in Bontang.

PENGARUH SOLVABILITAS DAN RENTABILITAS TERHADAP HARGA SAHAM PERUSAHAAN PERTAMBANGAN SUB SEKTOR LOGAM DAN MINERAL YANG TERDAFTAR DI BURSA EFEK INDONESIA Oktaviani, Hutapea Selly
EKONOMIA Vol 8, No 1 (2019)
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Metal commodities in Indonesia are likely to experience a decrease in performance the last few years. The decline in commodities will ultimately lower stock prices. The prices of shares in influence by several factors, one of each is the financial performance of the company. The purpose of this research was to tes, to know and explain the influence of Debt To Eqquity Ratio and Return On Equity against share price.The object of this research in the mining sector of metals and minerals sub sector listed in Indonesia stock exchange year 2013-2017. Variables are used is Debt To Equity Ratio, Return On Equity, and share price. The tecnique of sampling with the purposive sampling and retrieved samples of as much as 7 companies. Reseacrh data using the method of multiple linear regression with a sifnificant level of 0.05.Based on the result analysis of the data by using the partial test (t-test) variable of Debt To Equity Ratio have negative effect not significant against stock prices with regression coefficients of -265,866 with the significance value of 0,245. Return On Equity have a positive effect is not significant on stock price with regression coefficient 6,608 with the significant value of 0,553. Provided F count of 0,937 < F table with a value of significant 0,404 > 0,05.The studies concluded H1 be rejected because Debt To Equity Ratio have negative effect not significant on stock price. H2 because Return On Equity have a positive effect is not signifanct on stock price. H3 was rejected becase Debt To equity Ratio and Return On Equity has not significant expands on the stock.

Pengaruh Kualitas Pelayanan dan Kepercayaan Terhadap Kepuasan Pelanggan Pada TIKI Cabang Utama Samarinda Dahlia, Dorce Dahlia
EKONOMIA Vol 8, No 1 (2019)
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Dorce Dahlia Â : The Influence of Service Quality and Trust on Satisfaction At TIKI Main Branch of Samarinda. This study aims to determine the effect: 1) tangible to customer satisfaction At TIKI Main Branch Samarinda; 2) empathy towards customer satisfaction At TIKI Main Branch of Samarinda; 3) reliability of customer satisfaction At TIKI Main Branch of Samarinda; 4) responsiveness to customer satisfaction At TIKI Main Branch of Samarinda; 5) confidence in customer satisfaction At TIKI Main Branch of Samarinda; 6) trust in customer satisfaction At TIKI Main Branch Samarinda and 7) tangible, empathy, reliability, responsiveness, belief and trust simultaneously to customer satisfaction At TIKI Main Branch Samarinda.The research population used by the researcher is all students of the University of 17 August 1945 Samarinda in the period of 2013/14 - 2016/17 which amounted to 6,172 students. The sample was 98 students with slovin formula and sample selection using proportionate stratified random sampling technique. Data analysis technique used multiple linear regression analysis with classical assumption test and hypothesis test. The findings of this study are tangible variables have a positive and significant impact on customer satisfaction in TIKI Main Branch Samarinda, empathy variable does not have a negative and insignificant effect on customer satisfaction in TIKI Main Branch Samarinda, reliability variables have a positive and significant impact on customer satisfaction on TIKI Main Branch Samarinda , the variable of responsiveness does not have a positive and insignificant effect on customer satisfaction in TIKI Main Branch of Samarinda, confidence variable has no positive and insignificant effect to customer satisfaction at TIKI Main Branch of Samarinda, trust variable has no positive and insignificant effect to customer satisfaction at TIKI Branch Main Samarinda, intangible variables, empathy, reliability, responsiveness, belief and trust simultaneously have a positive and significant impact on customer satisfaction at TIKI Main Branch of Samarinda

ANALISIS RASIO AKTIVITAS PT. FRESMON PASIFIC PRIMA PERIODE 2014-2016 Pebriyanti1, - Anita
EKONOMIA Vol 8, No 1 (2019)
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PT. Fresmon Pasific Prima in fact having difficulties in managing unstable finance causes a drop in oil in PT. Fresmon Pasific Prima this prime decreases. This study aims to determine the improment in terms of the ratio of activity consisting of total assets turnover, working capital turnover, dan fixed assets turnover from 2014 to 2016.The theory of this research is financial management which focuses on the analysis of financial statement using one ratio, namely the activity ratio. The ratio is taken 3 variabels total assets turnover, working capital turnover, dan fixed assets turnover.The analytical tool used is the ratio of activity consisting of total assets turnover, working capital turnover, dan fixed assets turnover. Research data needed is 3 years, namely 2014, 2015, and 2016.The results of the study show : 1) total assets turnover decreased in 2014 to 2016. 2) working capital turnover decreased in 2014 to 2016. 3) ixed assets turnover decreased in 2014 to 2016.

ANALISIS TINGKAT LIKUIDITAS PT. BAKRIE SUMATERA PLANTATIONS TBK PADA TAHUN 2012-2016 Bulan, Matilda -
EKONOMIA Vol 8, No 1 (2019)
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ABSTRACTAnalysis of the level of liquidity of PT. Bakrie Sumatera Plantations TBK in 2012-2016 (under the guidance of Mrs.Mardiana as supervisor I and Mr. Sarwo Eddy Wibowo as supervisor II). This study generally aims to determine the level of liquidity of PT. Bakrie Sumatera Plantations Tbk in 2012-2016. Specifically this study aims to find out and analyze the current financial ratio of PT. Bakrie Sumatera Plantations Tbk. In the period 2012-2016. To find out and analyze the financial cash ratio of PT. Bakrie Sumatera Plantations Tbk in the period 2012-2016. To find out and analyze the financial quick ratio of PT. Bakrie Sumatera Plantations Tbk in the period 2012-2016.Data analysis used by the writer in this final project report is quantitative descriptive method. The data used in this study were obtained from the Indonesia Stock Exchange (IDX) by downloading via the website www.idx.co.id for the 2012-2016 period and other sources related to this research. Calculation steps in the level of liquidity at PT. Bakrie Sumatera Plantations Tbk, carried out an analysis of the current ratio, cash ratio, and quick ratio in each period of 2012-2016, then searched for a mean value for 5 years.The results of the study revealed that the level of liquidity at PT. Bakrie Sumatera Plantations Tbk in the 2012-2016 period is still below the industry average liquidity standard of 200% for the current ratio, 50% for the cash ratio, and 150% for the quick ratio. And the results of this study are not in accordance with the hypothesis which states that PT. Bakrie Sumatra Plantations Tbk was able to achieve the industry average liquidity standard in the 2012-2016 period. The value of the current ratio in 2012 was 126.24%, in 2013 was 54.40%, in 2014 was 33.73%, in 2015 was 18.37%, in 2016 was 9.86%. The average current ratio for 5 years is 48.52%. The 2012 cash ratio is 4.02%, in 2013 it was 1.84%, in 2014 it was 0.72%, in 2015 it was 0.54%, in 2016 it was 0.59%. The average cash ratio for 5 years is 1.54%. The quick ratio value in 2012 was 118.22%, in 2013 it was 51.83%, in 2014 it was 31.98%, in 2015 was 16.54%, in 2016 it was 8.90%. The average quick ratio value for 5 years is 45.49%.The conclusion of this study is, the average industry standard of liquidity that is still below does not mean the company lacks capital in running its business, considering that in this study only use the three most commonly used financial ratios and do not use all liquidity ratios to analyze financial statements. PT. Bakrie Sumatera Plantations Tbk still has the opportunity to increase its liquidity in the years to come.Â Â

ANALISIS PENERAPAN PENYUSUNAN LAPORAN KEUANGAN PADA PT. PEJANTAN TANGGUH ABADI BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK-ETAP) -, Isnani -
EKONOMIA Vol 8, No 1 (2019)
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This study aims to determine and analyze the components ofSAK ETAP. Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â financial statements, balance sheet items and reports on income statement at PT. Pejantan Tangguh Abadi based on SAK ETAP and what are the components of financial statements, balance sheet report items and income statement prepared by PT. Pejantan Tangguh Abadi is in accordance with the provisions of SAK ETAP. The theory used in this study is financial accounting which is a financial information about an entity that the process of preparing financial statements for general purpose oriented to the reporting of external parties. The hypothesis presented is the components of financial statements, balance sheet items, income statements not yet in accordance with SAK ETAPÂ Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â The analytical tool used in this study is comparative method that is a method that compares the standard practice of accounting SAK ETAP with the financial statements of PT. Pejantan Tangguh AbadiThe results of the analysis can be concluded that the components of the financial statements presented not yet in accordance with the criteria value 40% hypothesis testing is accepted the preparation of balance sheet items that are presented is in accordance with the value of the criteria 70% hypothesis testing is rejected and the preparation of income statements reports are presented very suitable to the criteria value of 80% hypothesis testings rejectedThe conclusions of this study are the componets of the financial statements are not yet appropriate, the previously proposed hypothesis is accepted, the preparation of the balance sheet report is appropriate, the previously hypothesis is rejected and the preparation of the income statement items is appropriate, the previously proposed hypothesis is rejected.

PENGARUH STRES KERJA DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN PADA PT. TIRTA MAHAKAM RESOURCES TBK SAMARINDA -, Novi Susanti
EKONOMIA Vol 8, No 1 (2019)
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The analytical tool in this study uses descriptive analysis methods and quantitative analysis, namely by multiple linear regression analysis. The sample in this study uses simple random sampling using the Slovin formula technique, so the sample taken is 266 samples of permanent employees in the production section of PT. Tirta Mahakam Resources Tbk Samarinda.The results showed that the F value calculated = 143.844, using a significance limit of 0.05, then obtained the significance value was less than 0.05, which is 0.000, this means that simultaneously the variables of work stress and work motivation have a significant effect on employee performance . The coefficient of determination (R2) is 0.522 or 52.2%, then the coefficient simultaneously in explaining the variation or change in the dependent variable (Y) found the magnitude of the influence of the independent variable 52.2%, while the rest is 47.8%.The results of testing the hypothesis (H1) through the calculation results obtained t count value of 15.444 with a significance level of 0.000 results is smaller than 0.05, which means that the hypothesis in this study Ho is rejected and Ha accepted. This test statistically proves that job stress has a positive and dominant effect on employee performance. The results of testing the hypothesis (H2) through the calculation results obtained t count value of 3.215 with a significance level of 0.001 is less than 0.05, which means that the hypothesis in this study Ho is rejected and Ha is accepted. This test statistically proves that motivation has a positive effect on the performance of employees of PT. Tirta Mahakam Resources Tbk Samarinda

ANALISIS CURRENT RATIO, RETURN ON EQUITY, PRICE EARNING RATIO TERHADAP RETURN SAHAM PADA SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERCATAT DI BURSA EFEK TAHUN 2014-2016 Wardani, Amalia Agustira
EKONOMIA Vol 8, No 1 (2019)
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Amalia Agustira Wardani: Analysis of Current Ratio, Return on Equity, Price Earning Ratio on Stock Returns in the Basic and Chemical Industry Sectors which are listed on the 2014-2016 Stock Exchange. (under Guidance of Supervisor I, Prof. Dr. Eddy Soegiarto and Second Supervisor Mrs. Rina Mashitoh).The Basic and Chemical Industry Sector began to be targeted by investors because this sector is the second highest sector after the financial sector in 2017 managed to record a growth of 17.08% ytd, to see whether this sector is worthy of investment needs to be observed such as by looking at stock returns . In Securities Analysis is known as the fundamental technique and in this technique has several variables that are Current Ratio (CR), Return On Equity (ROE), Price Earning Ratio (PER).The purpose of this study is to test, find out and explain the effect of Current Ratio (CR), Return on Equity (ROE), Price Earning Ratio (PER) on stock returns. The object of this study is the Basic Industry and Chemical Sector that has been and is still listed on the Indonesia Stock Exchange in 2014-2016. The sampling technique was purposive sampling and obtained a sample of 24 companies. The research data used multiple linear regression method with a significant level of 0.05.Based on the results of data analysis using a partial test (t-test) the variable Current Ratio has no significant negative effect on the Stock Return with a regression coefficient of -0.024 with a significance value of 0.841. Return on Equity has no significant positive effect on stock returns with a regression coefficient of 0.214 with a significant level of 0.070. Price Earning Ratio has a significant negative effect on Stock Return with a regression coefficient of -0.275 with a significance level of 0.022. The ability of independent variables in explaining the variation of the dependent variable is 9.8%, the remaining 90.2 is explained by other variables outside the model. The linear regression equation in this study was formulated into:Y=-0,016a-3,678X1+0.010X2-0,00X3+e

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