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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 28 Documents
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Search results for , issue "Vol 8, No 1 (2019)" : 28 Documents clear
ANALISI BIAYA TRANSPORTASI MINIMUM DI PT SAMUDERA LINE DI SAMARINDA Lekatompessy, Aris Rainer Devane
EKONOMIA Vol 8, No 1 (2019)
Publisher : EKONOMIA

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Abstract

Minimum Transportation Cost Analysis at PT Herlin Samudera Line Samarinda (Empirical Study at PT Herlin Samudera Line Company Period 2017).  under guidance of Mrs. Elfreda Apolonia Lau  as  First guide and  Mrs Eka Yudhyani  as second guide.  This research aims to know and analyze the cost of coal production of PT HERLIN SAMUEDRA LINE  transported from the production area, JT Bina Mitra Muara Kembang, kuala tungkal, and redu surabaya to the destination area of Berau, batam, north Jamrud and jasatama gresik the problem in this research is whether the transportation cost incurred by PT Herlin samuedra Line has not done the transportation method. the basic theory used in this research is operational management that focuses on transportation. This research hypothesis is coal transportation cost from production source of JT Binamitra, kuala tungkal and redu surabaya to destination area of batam, berau, north jamrud and   Jasatama gresik PT HERLIN SAMUDERA LINE  not yet optimal.The analysis tool used in this research is North west corner method and modified Method.The result of the research shows that the transportation cost is based on the calculation of PT SAMUDERA LINE of Rp 94,209,640 while the calculation of transportation cost based on the calculation of modified method amounted to Rp 80,527,326 resulting in a decrease in transportation cost of Rp 13,682,314.  The results of this research indicate that the hypothesis of this research  states that the cost of  transportation of coal has not been optimally accepted or the hypothesis of this research is accepted.
PENERAPAN SISTEM PENGENDALIAN INTERN ATAS PEMBIAYAAN KONSUMEN DALAM PENYALURAN KREDIT PEMILIKAN RUMAH (KPR) PT BANK SYARIAH MANDIRI CABANG SAMARINDA Dewi, Anita Puspita
EKONOMIA Vol 8, No 1 (2019)
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Abstract

The purpose of this study is to improve and streamline Islamic banking products so that the achievement of the objectives of the consumer financing system in providing housing loans must be implemented by the company as a precautionary measure of the problems obtained from the housing finance credit system, evaluating Ownership Credit Systems and Procedures House (KPR) applied by PT Bank Syariah Mandiri Samarinda Branch. The application is compared to the Bank Indonesia Regulations that have been determined. This is done in order to see that with the conformity of procedures with Bank Indonesia regulations, the level of credit distribution can be controlled. These procedures are described to determine the factors that cause bad credit.The theoretical basis used is the Accounting Information System which focuses on the Standard Operating Procedure for Administration of Home Ownership CreditResearch results show that the Standard Operating Procedure for Home Ownership Credit (KPR) is in accordance with Bank Indonesia Circular Number 12/38 / DPNP dated December 31, 2010 Concerning the Guidelines for Preparing the Administration of Standard Operating Procedures for Home Ownership Loans in the Framework of Sekurutisasi. Then based on the results of interviews and observations of the implementation of the procedures it can be concluded that the procedures and control of the occurrence of credit disbursement at the Bank Mandri Syariah Branch Samarinda have been sufficiently implemented properly and correctly in accordance with the applicable Standard Operating Procedure (SOP), the principle of concerns, and Bank Indonesia regulations regarding credit provision. Each officer concerned, has understood the duties and obligations of each and carried out responsibly and guided the applicable rules.
PENGARUH EARNING PER SHARE DAN RETURN ON EQUITY TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR KABEL YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2016 Rohma, - Sitti
EKONOMIA Vol 8, No 1 (2019)
Publisher : EKONOMIA

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Abstract

Sitti rohma: Influence Earning Per Share and Return On Equity To Price Stock on company sub sector manufacturing cables listed in Indonesia Stock Exchange Period 2012-2016 d church service guidance Mr H. Eddy Soegiarto K and Mrs Ivana Nina Esterlin Barus . Companies manufacturing sub sector cable is wrong one company manufacturing that becomes spotlight due to many project government through PT company State Electricity (PLN) where product cable many needed , with thereby   issuers cable record growth profit clean enough significant.Research this aim for knowing influences : 1.) Earning Per Share to Price Stock 2.) Return On Equity to Price Shares . 3.) Earning Per Share and Return On Equity in together take effect significant . Data used on research this is secondary data in the form of report finance company sub sector manufacturing cable in 2012-2016 obtained on the official website of Indonesia Stock Exchange is www.idx.co.id.The method used in the research this is method descriptive . Of the 6 populations company sub sector manufacturing cable , obtained 6 companies samples that meet criteria testing . So that the amount of data to be analyzed numbered 30. Before do technique data analysis , especially first do test assumption classic . Testing statistics with use test multiple linear regression with do t test and F test.               Partial calculation results indicate that Earning Per Share has a positive and significant effect on stock prices, with a significance value of 0.021 <0.05; partially Return On Equity does not affect the stock price, with a significance value of 0.071> 0.05; then the results of the study simultaneously show that Earning Per Share and Return On Equity have a positive and significant effect on stock prices, with a significance value of 0.000 <0.05. 
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)
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Abstract

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 Ratiohas 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 TINGKAT KESEHATAN BANKALTIMTARA PERIODE 2012 - 2016 -, Sahrul Hamdani
EKONOMIA Vol 8, No 1 (2019)
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Abstract

Analysis of Bankaltimtara Health Level for the 2012-2016 period at PT Bank East Kalimantan and North Kalimantan, Samarinda (under the guidance of Mr. Robin Jonathan as supervisor I and Mrs. Ida Rahmawati as supervisor II). The purpose of this study was to determine and analyze the soundness of Bankaltimtara in the period 2012-2016 which was assessed by the CAMEL method, namely to find out and analyze Bankaltimtara Financial Performance in the period 2012-2016 from CAR (Capital Adequacy Ratio), KAP (Earning Assets Quality) , NPM (Net Profit Margin), ROA (Return On Assets), BOPO (Operating Expenses versus Operating Income) and LDR (Loan to Deposit Ratio). The basic theory used in this study is Horne & Wachowicz Jr. (2012: 2) argues that the notion of financial management is: "Financial management is related to the acquisition of assets, funding, and asset management based on several general objectives". CAMEL Analysis in accordance with Bank Indonesia regulations Number 6/10 / PBI / 2004 dated April 12, 2004 concerning the rating system for Commercial Banks (State Gazette of the Republic of Indonesia number 38 in 2004, addition to State institutions Number 4382). The analytical tool used in this study is to use the CAMEL method with the following analytical tools: CAR (Capital Adequacy Ratio), KAP (Earning Asset Quality), NPM (Net Profit Margin), ROA (Retrun On Asset), BOPO (Operating Expenses to Operating Income), LDR (Loan to Deposit Ratio). The results showed that Bankaltimtara's health level in the 2012-2016 period was analyzed based on the ratio of CAR, KAP, NPM, ROA, BOPO and LDR. CAR ratio for the period of 2012 - 2016 in a healthy predicate according to Bank Indonesia standards CAR > 8%. The ratio of KAP for the period of 2012 - 2016 in a healthy predicate according to Bank Indonesia standard KAP < 6%. The NPM ratio for the period of 2012-2016 was in an unhealthy predicate according to Bank Indonesia standards > 66%. ROA ratio for the 2012-2016 period in a healthy predicate according to Bank Indonesia standards ROA > 0.5%. BOPO ratio for the 2012-2016 period in a healthy predicate according to Bank Indonesia BOPO standard < 96%. The LDR ratio for the 2012-2014 period was in a healthy predicate according to the Bank Indonesia LDR < 100% standard and the 2015-2016 period in an unhealthy predicate according to the Bank Indonesia LDR > 100% standard
PENGARUH MODAL KERJA TERHADAP LIKUIDITAS PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Hikmah, Nurul Nurul
EKONOMIA Vol 8, No 1 (2019)
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Abstract

      The formulation of the problem in the increase in cash turnover, receivable turnover, inventory turnover and working capital turnover in pharmaceutical companies listed on Indonesia Stock Exchange for the period 2014-2016.      The theoretical basic for this research is financial management which focuses on working capital which consists of cash turnover, accounts receivable turnover, inventory turnover and liquidity ratio. the analytical tool used is cash turnover accounts receivable turnover, inventory turnover and liquidity.      The hypothesis in this study is an increase in cash turnover, inventory turnover and working capital turnover followed by an increase in liquidity (current ratio) in pharmaceutical companies listed on the Indonesia Stock Exchange for the period 2014-2016.      The results of this study stated that the increased in cash turnover was not accompanied by an increase in liquidity in pharmaceutical companies listed on the indonesia stock exchange in 2014-2016 the hypothesis was rejected. The increase in receivable turnover is not accompanied by an increase in liquidity in pharmaceutical companies listed on the indonesia stock exchange in 2014-2016 hypothesis was rejected. The increase in inventory turnover wasn’t accompanied by an increase in liquidity in pharmaceutical companies listed on the indonesia stock exchange in 2014-2016 hypothesis was rejected. The increase in working capital turnover wasn’t accompanied by an increase in liquidity in pharmaceutical companies listed on the indonesia stock exchange in 2014-2016 hypothesis was rejected.
ANALISIS PENGAKUAN PENDAPATAN DAN BEBAN PT. TBK SAMARINDA BERDASARKAN PSAK NO 34 ( REVISI 2015 ) Wulandari, - Amelia
EKONOMIA Vol 8, No 1 (2019)
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Abstract

Revenue and Expense Recognition Analysis of PT.TBK Samarinda  Based on PSAK No. 34 (Revised 2015) period of  February 2018 under the guidance of Robin Jhonatan and Ivana Nina Esterlin Barus.This writing aims to determine the recognition of income and expenses PT. TBK Samarinda are in compliance with PSAK No. 34 (Revision 2015) or not.The author put forward the hypothesis as follows: "that the recognition of income and expenses on the company of PT. TBK  Samarinda have not complied with Statement of Financial Accounting Standards (PSAK) No. 34 (Revised 2015). "To test the truth of the hypothesis that has been proposed, the authors compare the calculation of financial statements of PT. TBK Samarinda with financial statements according to Statement of  Financial Accounting Standards (PSAK) No. 34 (Revision 2015) which the result is the calculation of PT. TBK Samarinda have not complied with Statement of Financial Accounting Standards (PSAK) No. 34 (Revised 2015).From the results of the analysis it can be concluded that the recognition of income at PT. TBK Samarinda are companies recognizing revenues based on physical progress in which the company recognizes physical based on settlement income, whereas based on PSAK No. 34 (Revised 2015) using cost to cost method, cost to cost approach method gives a more reasonable description in recognizing income when compared with physical approach so that the author's hypothesis is accepted.
PENGARUH PROFESIONALISME DAN DISIPLIN SERTSA LINGKUNGAN KERJA TERHADAP PRODUKTIVITAS KERJA KARYAWAN PADA PT. KTC COAL MINING & ENERGY DI SAMARINDA -, Hijriani Muharam
EKONOMIA Vol 8, No 1 (2019)
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Abstract

The purpose of this study was to determine 1) the influence of professionalism on work productivity, 2) the influence of discipline on work productivity and, 3) the influence of the work environment on work productivity.Professionalism (X1) has a positive and significant effect on the work productivity of employees of PT KTC Coal Mining & Energy Samarinda. The theory used in this study is about Human Resource Management. Management is the science and art of planning, organizing, directing and supervising the efforts of the members of the organization in the use of organizational resources to achieve previously stated goals. Human Resource Management is a field of management that specializes in studying relationships and the role of humans in organizations.Analysis tools and hypothesis testing in this study use multiple regression analysis or multiple regression tools which consist of simultaneous test (simultaneous test) and partial test (each test). As for the data analysis process using the SPSS model 20 statistical tool.Work discipline (X2) has a positive and significant effect on the productivity of employees of PT KTC Coal Mining & Energy Samarinda. This is because there is an influence between the two variables, where the value of t count is greater than t table with the level of sig. 0.001 <0.05. This shows that there is a positive or significant influence or relationship between work discipline variables on work productivity.The work environment (X3) has a positive and significant effect on the work productivity of employees of PT. KTC Coal Mining & Energy Samarinda. This is because there is an influence between the two variables, where the value of t count is greater than t table with the level of sig. 0,000 <0,05. This shows that there is a positive or significant.

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