cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota samarinda,
Kalimantan timur
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
 1   2   3 
Search results for , issue "Vol 8, No 1 (2019)" : 28 Documents clear
ANALISIS PERHITUNGAN DAN PEMOTONGAN PPH 21 PADA PEGAWAI DINAS PERINDUSTRIAN DAN PERDAGANGAN KUTAI TIMUR 2016 MENURUT UNDANG-UNDANG NOMOR 36 TAHUN 2008 DAN PERATURAN MENTERI KEUANGAN NOMOR 101 /PMK.010/2016 -, - Rumiah
EKONOMIA Vol 8, No 1 (2019)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (523.582 KB)

Abstract

This type of research is a case study.  Data obtained by interviews and documentation. data collection techniques that is by determining the criteria those are 1) Civil servants who work on 1 (one) full year be it male or female sex. 2) .The civil servants that having Group III and IV 3) . The civil servant which already has Tax payer  identification Number (NPWP).  Data analysis techniques in this study comparing the calculation of data cutting research  objects with calculation  Undang-Undang no. 36 tahun 2008 dan PMK No. 101/PMK.010/ 2016. The conclusion from the result of data analysis that researchers have done there are 8 employees calculation and cutting Pph 21 is not in accordance with the Law Number 36 Year 2008 and Regulation of the Minister of Finance Number 101 / PMK.010/2016 which should the Department of Industry and Trade Kutai Timur Year 2016 only pay Rp. 2,272,736, - but due to errors Calculation and withholding by treasurer of Industry and Trade Office deposited Pph 21 of Rp. 4,534,550, -, resulting in overpayment of Rp. 2.261.814, -. That harms an overpaid employee so the hypothesis is accepted.
PENGARUH RETURN ON ASSETS DAN NET PROFIT MARGIN TERHADAP HARGA SAHAM PADA PERUSAHAAN PERTAMBANGAN SUB SEKTOR MINYAK DAN GAS YANG TERDAFTAR PADA BURSA EFEK INDONESIA PERIODE 2012-2017 Lestari, - Fani
EKONOMIA Vol 8, No 1 (2019)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (553.01 KB)

Abstract

Fani Lestari, 2018. Faculty of Economics, University August 17, 1945 Samarinda. Effect of return on assets and net profit margin on the stock price of oil and gas sub-sector mining companies listed on the Indonesia Stock Exchange for the 2012-2017 period. Under the guidance of Mrs. Titin Ruliana as counselor I and Mrs. Beatrix Tandirerung as counselor II. This study aims to determine the effect of return on assets and net profit margins on stock prices in oil and gas sub-sector mining companies listed on the Indonesia stock exchange for the 2012, 2013, 2014, 2015, 2016 and 2017 periods. The theory of this research is financial management which focuses on the effect of profitability ratios using two (variables) namely return on assets and net profit margin. The analytical tool used is return on assets and net profit margin, and uses multiple linear regression analysis. The data needed are financial statements 2012, 2013, 2014, 2015, 2016, 2017. The results showed 1) Return on assets did not have a significant effect on stock prices on oil and gas sub-sector mining companies listed on the Indonesian stock exchange for the period 2012-2017, the hypothesis was rejected, 2) Net profit margins did not have a significant effect on stock prices in the company oil and gas sub-sector mining listed on the Indonesian stock exchange for the 2012-2017 period, the hypothesis is rejected, 3) Return on assets and net profit margins have a significant effect on stock prices in the oil and gas sub-sector mining companies listed on the Indonesian stock exchange for the 2012 period -2017, then the hypothesis is accepted
ANALISIS KESESUAIAN ANTARA IMPLEMENTASI KEBIJAKAN AKUNTANSI ASET TETAP DENGAN STANDAR AKUNTANSI PEMERINTAH ASET TETAP BERBASIS AKRUAL PP 71 TAHUN 2010 (Studi Kasus Pada Kebijakan Akuntansi Pemerintah Kota Samarinda) Ismadi, - Bambang
EKONOMIA Vol 8, No 1 (2019)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (474.58 KB)

Abstract

BAMBANG ISMADI, 2017, Faculty of Economics, University of August 17 1945 Samarinda, East Kalimantan, Intermediate Analysis of the Implementation of Fixed Asset Accounting Policies with Accrual Based Government Accounting Standards PP 71 of 2010 (Case Study of Samarinda City Government Accounting Policies) under the guidance of Mr. Robin Jonathan and Mrs. Elfreda Aplonia Lau.The purpose of this research is to find out and analyze the implementation of Accrual Based Local Government Accounting Policies that have been running starting in Fiscal Year 2015 as an evaluation material for the application of PP 71 of 2010 concerning Accrual-Based Government Accounting Standards, especially fixed assets. The problem in this research is whether there is a difference between the implementation of the Fixed Asset Accounting Policy and the Government Accounting Standards for Fixed Assets Based on Accrual PP 71 of 2010 on the Government of Samarinda City. Is the difference detected by the External Examiner in this case the BPK? , and is there an Action Plan or Action Plan to resolve these differences?The theoretical basis of this study uses PP 71 of 2010 concerning Government Accounting Standards. The hypothesis in this study is that there is a difference between the implementation of Fixed Asset Accounting Policies and Government Accounting Standards for Fixed Assets Based on Accruals PP 71 of 2010 on Samarinda City Government, differences were not detected by External Examiners, there was an action plan to resolve these differences. Data collection techniques are carried out by means of field research and library research. The data used to find out and analyze the suitability between the implementation of fixed asset accounting policies and Government Accounting Standards based on Accruals based on PP 71 of 2010 are the 2015 Samarinda City Financial Statements, Samarinda City Government Accounting Policies, Samarinda City Government Accounting Systems and Procedures, Flowcharts / System Requirements for recording in SIMDA-Finance and SIMDA-BMD, and LHP BPK for the 2015 Samarinda City Government Financial Report. The analytical tool used is the comparative method and using the observation method.The results of the study were 13 differences in implementation, 8 differences were found from observations of the implementation of simda applications, and 5 differences were found from interviews with accounting fields, for 13 differences were juxtaposed with LHP BPK, there were 4 differences in implementation found by CPC, and 4 differences found by the CPC, 3 differences have been included in the action plan document.
PENGARUH LIKUIDITAS DAN PROFITABILITAS TERHADAP HARGA SAHAM PERUSAHAAN MANUFAKTUR SUB SEKTOR OTOMOTIF YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2013-2016 Budi, Agung Setia
EKONOMIA Vol 8, No 1 (2019)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (394.29 KB)

Abstract

This study aims to determine the effect of: 1) liquidity ratio to stock prices in manufacturing companies automotive sub-sector listed in Indonesia Stock Exchange period 2013-2016; 2) profitability ratio stock prices in manufacturing companies automotive sub-sector listed in Indonesia Stock Exchange period 2013-2016; 3) liquidity ratio and profitability ratio together to stock prices at manufacturing companies automotive sub-sector listed in Indonesia Stock Exchange period 2013-2016.The population in this study are all automotive manufacturing companies listed on the Indonesia Stock Exchange. The variable used are curent ratio, earning per share and stock price. Analyzer used is multiple linear regression with classical assumption test and hypothesis test.SPSS output result show that: 1) obtained t arithmetic for variable current ratio (CR) of 0,752 with significant of 0,456>0,05; 2) obtained t count for variable earning per share equal to 2,929 with significant 0,006<0,05; 3) obtained the value of F arithmetic of 4,508> F table of 3,23.The result of the research cocludes : 1) H1 is rejected then it means liquidity ratio is measured by the current ratio has a negative effect is not significant to the stock price of manufacturing companies automotive sub-sector listed in the stock exchange indonesia period 2013-2016; 2) H2 is accepted then it means profitability ratio is measured by earning per share have a significant positive effect on stock price of manufacturing companies automotive sub-sector listed in the stock exchange indonesia period 2013-2016; 3) H3 accepted then it means the ratio liquidity measured by the current ratio and profitability ratio measured by the earning per share have a significant effect simultaneously to the price stock price of manufacturing companies automotive sub-sector listed in the stock exchange indonesia period 2013-2016.
ANALISIS KREDIT MACET PADA KREDIT USAHA RAKYAT (KUR) PT BANK RAKYAT INDONESIA CABANG SAMARINDA 1 UNIT CITRA NIAGA Sari, Septia Epria
EKONOMIA Vol 8, No 1 (2019)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (461.453 KB)

Abstract

Analysis of Bad Debt in Kredit Usaha Rakyat (KUR) PT Bank Rakyat Indonesia Branch Samarinda 1 Unit Citra Niaga. This study aims to find out and analyze bad debts on the credit of kreditusaha rakyat (KUR) of PT Bank Rakyat Indonesia Samarinda Branch 1 Unit Citra Niaga in 2016 and 2017, and compare bad debts in kredit usaha rakyat (KUR) PT Bank Rakyat Indonesia Samarinda Branch 1 Unit Citra Niaga in 2017 by 2016. Theoretical basis in this study is financial accounting is a process that ends on the preparation of financial statements that concern the company as a whole to be used by both internal parties and external parties.Collection in this research using field research and literature research. The analysis tool used for this research is the ratio of Non Performing Loan (NPL). The results of this study indicate that bad loans in the kredit usaha rakyat (KUR) PT Bank Rakyat Indonesia Branch Samarinda 1 Unit Citra Niaga in 2016 amounting to Rp. 49.654.145,00 or sebsar 0.86% and in 2017 the bad credit of  Rp. 69.240.714 or at 1.26%. The increase in non-performing loans is Rp. 19,586,569.00 or 0.40% from 2016. Hence the hypothesis is acceptable, although an increase of 0.40% from 2016, as it does not exceed PT Bank Rakyat Indonesia's Non Performing Loan (NPL) of 5%. The conclusion of this research is that there is an increase of bad debts on people business credit (KUR) of PT Bank Rakyat Indonesia Branch of Samarinda 1 Unit Citra Niaga which is Rp. 19,586,569.00 or by 0.40% from 2016.
PENGARUH KESADARAN PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KOTA SAMARINDA -, Alpin Paembonan
EKONOMIA Vol 8, No 1 (2019)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (476.056 KB)

Abstract

Influence tax awareness and tax sanctions toward              comliance UMKM In Samarinda. By pembimbing  Mr.mulyadi and                        Pembimbing II Mrs Andi   Indrawati this goal is quantitative  researchwhich has a goal to  examine moredeeply about influencetax awreness and tax sanctions toward tax compliance UMKM in Samarinda have awareness and compliance . This research the use kualitatif data and konver to kuantitatif data which have goal for learning about SPSS (Statistic Package for Social Science to organize data..Grand teory this research is Tax Accounting , hipotesis 1. Tax awareness influence and significant towrd tax compliance UMKM in Samarinda, 2.influence and significant toward tax compliance.3.tax awareness and taxsanctions influence and significant toward tax complience UMKM in Samarinda.                                                                                                                     The result showed 1. hipotesis 1. Tax awareness influence positive  and significant towrd tax compliance UMKM in Samarinda, 2.Tax sanctions influence positive and significant toward tax compliance.3.tax awareness and taxsanctions influence positive  and significant toward tax complience UMKM in Samarinda. Conclusions and suggestion from this research is the calculation method of SPSS conclusioned is tax awareness and tax sanctions influence positive and significant toward tax compliance UMKM in Samarinda and suggestion to improve tax awareness and tax sanction for improve tax complience UMKM in Samarinda.
ANALISIS REALISASI ANGGARAN PENDAPATAN DAN BELANJA DAERAH TAHUN 2017 PADA BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH (BPKAD) KUTAI KARTANEGARA Melinda, - Melinda
EKONOMIA Vol 8, No 1 (2019)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (408.862 KB)

Abstract

This study aims to compile a Budget Realization Report (LRA) in which there are ratios with criteria. The heory used in this research is government accounting standards and the hypothesis stated is that the APBD income variance is not good, very low regional independence, the effectiveness of PAD is very ineffective, the variance of APBD spending is not profitable. The analytical tool in this study uses descriptive and quantitative methods that is by studying government accounting standards applied in the field so that there are differences with the phenomena and fields in the Regional Financial and Asset Management Agency (BPKAD) of Kutai Kartanegara.Based on the results of the study, then it can be concluded that regionl revenue has not been able to obtain income exceeding the arnount budgeted and has not been able to incrcase the regional original revenue including its resourees. Whereas regional xpenditures for operating expenditure and capital expenditure on total regional expenditures have not been fully able to increase harmony with total regional expenditure
PENGARUH INFLASI DAN NILAI TUKAR RUPIAH TERHADAP HARGA SAHAM SAYRIAH DISEKTOR PERTAMBANGAN YANG TERDAFTAR DIBURSA EFEK INDONESIA PADA TAHUN 2014-2017 Nurvendi, - -
EKONOMIA Vol 8, No 1 (2019)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (294.474 KB)

Abstract

Nurvendi : Pengaruh Inflasi Dan Nilai Tukar Rupiah Terhadap Harga Saham Syariah di Sektor Pertambangan yang terdaftar di Bursa Efek Indonesia pada tahun 2014-2017 dibawah bimbingan Ibu Titin Ruliana sebagai Pembimbing I dan Ibu Rina Masithoh Haryadi sebagai Pembimbing II.            Penelitian ini dilakukan untuk mengetahui pengaruh Inflasi dan Nilai Tukar Rupiah terhadap Harga Saham Syariah disektor Pertambangan yang terdaftar di Bursa Efek Indonesia pada tahun 2014-2017, karena Inflasi dan Nilai Tukar Rupiah memberikan dapak terhadap pergerakan harga saham.            Populasi yang digunakan dalam penelitian ini adalah perusahaan pertambangan syariah yang terdaftar di Bursa Efek Indonesia pada tahun 2014-2017. Jumlah sampel tersebut adalah sebanyak 18 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia pada tahun 2014-2017. Data yang diperoleh merupakan data skunder. Pengujian Asumsi Klasik yang digunakan dalam penelitian ini adalah dengan Uji Normalitas, Uji Lineritas, Uji Multikolineritas, Uji Heteroskedasitas dan Uji autokorelasi. Analisis data yang digunakan untuk menguji hipotesis adalah dengan menggunakan teknik analisis Regresi linier Berganda.            Hasi penelitian ini menunjukkan bahwa Inflasi memiliki pengaruh yang tidak signifikan terhadap harga saham Syariah disektor pertambangan yang terdaftar di Bursa Efek Indonesia pada tahu 2014-2017. Nilai Tukar Rupiah berpengaruh tidak signifikan terhadap terhadap Harga Saham Syariah disektor Pertambangan yang terdaftar di Bursa Efek Indonesia pada tahun 2014-2017. Hal ini disebabkan karena para investor disektor saham syariah             tidak melihat faktor Kesimpulan dari penelitian ini menyatakan bahwa kedua hipotesis yang diajukan tidak terbukti atau kedua hipotesis ditolak. Hal ini berarti bahwa apabila Inflasi dan Nilai Tukar Rupiah mengalami kenaikan maka harga saham syariah akan mengalami penurunan
PENGARUH CASH POSITION, DEBT TO EQUITY RATIO, RETURN ON ASSETS TERHADAP DIVIDEN PAYOUT RATIO (Studi pada Perusahaan Index LQ45 yang terdaftar pada BEI tahun 2014-2016) Rusmiani, Saripah Dewi
EKONOMIA Vol 8, No 1 (2019)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (754.714 KB)

Abstract

Influence of Cash Position, Debt To Equity Ratio, Return On Asset To Dividend Payout Ratio study at Index LQ45 Company listed in Indonesia Stock Exchange (BEI) Year 2041-2016. Titin Ruliana and Murfat Effendi.This study aims to determine the effect: 1) Cash Position to Dividend Payout Ratio; 2) Debt To Equity Ratio to Dividend Payout Ratio; 3) Return On Assets to Dividend Payout Ratio. The data used in this study is secondary data in the form of financial statements of 2014-2016 obtained from the official website of the Indonesia Stock Exchange is www.idx.co.id.The method used in this research is descriptive method. Of the 45 registered company populations in LQ45, 28 samples of firms meeting the test criteria were met. So that the amount of data to be analyzed amounted to 84. Before performing data analysis techniques, first tested the classical assumption. Hypothesis testing using multiple linear regression test with t test and F test with SPSS 23.0 for Windows software.The Partial Calculation Result shows that Cash Position has no significant effect on Dividend Payout Ratio, where the value of t-count <t-table (0.038 <1.990) and probability value (0.969) more than 0.05; Debt To Equity Ratio has no significant negative effect to Dividend Payout Ratio, where t-count value <t-table (-1.464 <1.990) and probability value (0.147) more than 0.05; Return On Asset has no significant positive effect to Dividend Payout Ratio, where t-count value> t-table (1.022> 1.990) and probability value (0.310) less than 0.05. The result of simultaneous research shows that Cash Position, Debt To Equity Ratio, Return On Asset have positive significant effect to Dividend Payout Ratio, where F-count> F-table or F-count 2,871> F-table2,72
Analisis Penerapan Perhitungan dan Pelaporan Pajak Pertambahan Nilai (PPN) Pada PT. Tabalong Sakti Di Samarinda Tamaroh, Anis Fitri
EKONOMIA Vol 8, No 1 (2019)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (562.466 KB)

Abstract

Analysis of the Application and Reporting of Value Added Tax (VAT) PT. Tabalong Sakti in Samarinda, First Advisor, Mr. LCA Robin Jonathan and Second Counselor are Mrs. Andi Indrawati.Tax is one of the main sources of income in Indonesia. The tax collection system adopted in Indonesia today is a self assessment system. Self assessment system is a tax collection system where taxpayers are given full trust by the Directorate General of Taxation to calculate, pay and report on their own amount of tax owed in accordance with applicable tax laws. Taxable Entrepreneurs (PKP) who make purchases of goods are imposed to pay taxes called Input Taxes and the company collects Output Tax when carrying out the sale. Thus the Calculation of Value Added Tax is very important to determine the amount of Taxable Income that is owed.This study aims to determine the Calculation and Reporting of Value Added Tax based on Law Number 42 of 2009. In obtaining data the author uses data collection techniques in the form of field research and library. The type of data used is primary data and secondary data. The data analysis method used is descriptive analysis method.            The results of the analysis show that PT. Tabalong Sakti has not fulfilled the Value Added Tax obligations in accordance with Law Number 42 of 2009 because there are still incorrect calculations and late VAT SPT reporting so that administrative penalties are imposed.Therefore the author gives a suggestion that PT. Tabalong Sakti should always follow all developments and changes, because tax regulations often change according to the situation and conditions of the country so that companies must always follow the new tax regulations so that they can report their taxes in a timely and correct manner in accordance with Law Number 42 of 2009, so that there are more late deposits and reporting of VAT Period Returns.

Page 2 of 3 | Total Record : 28

 1   2   3 

Filter by Year

2019 2019


Reset
Filter By Issues
All Issue Vol 10, No 3 (2021) Vol 10, No 2 (2021) Vol 10, No 1 (2021) Vol 9, No 3 (2020) Vol 9, No 2 (2020) Vol 9, No 1 (2020) Vol 8, No 5 (2019) Vol 8, No 4 (2019) Vol 8, No 3 (2019) Vol 8, No 2 (2019) Vol 8, No 1 (2019) Vol 7, No 4 (2018) Vol 7, No 3 (2018) Vol 7, No 3 (2018) Vol 7, No 2 (2018) Vol 7, No 1 (2018) Vol 6, No 3 (2017) Vol 6, No 2 (2017) Vol 6, No 1 (2017) Vol 5, No 3 (2016) Vol 5, No 2 (2016) Vol 5, No 1 (2016) Vol 4, No 3 (2015) Vol 4, No 2 (2015) Vol 4, No 1 (2015) Vol 3, No 3 (2014) Vol 3, No 2 (2014) Vol 3, No 1 (2014) Vol 2, No 2 (2013) Vol 2, No 1 (2013) Vol 1, No 1 (2012) More Issue