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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 31 Documents
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Search results for , issue "Vol 8, No 2 (2019)" : 31 Documents clear
PENGARUH MOTIVASI DALAM MEMEDIASI HUBUNGAN KESELAMATAN DAN KESEHATAN KERJA TERHADAP PRODUKTIVITAS KERJA KARYAWAN PT SUMBER BARA ABADI Paembonan, - Pither
EKONOMIA Vol 8, No 2 (2019)
Publisher : EKONOMIA

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Abstract

This study aims to determine the effect of occupational safety and health on employee work productivity field engineering PT. Sumber Bara Abadi through motivation as intervening variable.Motivation is a set of traits and values that influence the individual to achieve the specific in accordance with the individual goals. Occupational safety and health are physiological-fiscal and physiological conditions of labor resulting from the work environment provided by the enterprise and work productivity is a measure of efficiency with capital, materials, equipment or technology, HR management, information and time used to produce goods or services.The result of the research is known that the variable of safety and occupational health influence to motivation variable and motivation variable have an effect on productivity variable. In this study, the value of coefficient effect of safety and health on work productivity through motivation of 0.253833 and the value of Zhitung obtained by test sobel 2,269743193 greater than Ztabel 1,960 for significance 0.05.Conclusion known that there is significant effect of safety and health to work productivity of PT. Sumber Bara Abadi through motivation as intervening variable. Thus the proposed hypothesis is proved true.
Analisis Pengendalian Manajemen Atas Persediaan Bahan Kimia Dengan Metode EOQ (Economic Order Quantity) Dan ROP (Reorder Point) Di PDAM Tirta Kencana Kota Samarinda Purwandini, Hanindya Yuliani
EKONOMIA Vol 8, No 2 (2019)
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Abstract

Tujuan dari penelitian ini adalah mengetahui apakah pengendalian persediaan bahan kimia Tawas, Kaporit, Soda Ash yang diterapkan oleh PDAM Tirta Kencana Samarinda sudah optimal dalam menekankan biaya produksi, dan untuk menentukan jumlah pemesanan yang ekonomis terhadap persediaan bahan kimia Tawas, Kaporit, Soda Ash. Metode yang digunakan adalah metode Economic Order Quantity (EOQ), Reorderpoint. Hasil penelitian ini menunjukkan bahwa pengendalian persediaan bahan kimia Tawas pada PDAM Tirta Kencana belum optimal, hal ini dibuktikan perbandingan bahan kimia Tawas bahwa dengan perhitungan EOQ, dalam setiap kali pemesanan bahan kimia Tawas pada tahun 2014 sebesar 429.568 Kg, frekuensi sebanyak 4,36 kali, ROP sebesar 307.860 Kg, tahun 2015 sebanyak 598.192 Kg, frekuensi 3,62 kali, ROP sebesar 356.580 Kg, tahun 2016 sebanyak 511.183 Kg, frekuensi 4,35 kali, ROP sebesar 366.300 Kg, dan tahun 2017 sebanyak 503.595 Kg frekuensi 4,35 kali, ROP sebesar 412.740 Kg.       Persediaan bahan kimia Kaporit pada tahun 2014 sebanyak 17.893 Kg, frekuensi sebanyak 2,96 kali, ROP sebesar 4.356 Kg, pada tahun 2015 sebanyak 30.092 Kg, frekuensi 2,41 kali, ROP sebesar 5.982 Kg, tahun 2016 sebanyak 39.508 Kg, frekuensi 3,82 kali, ROP sebesar 24.834 Kg, dan tahun 2017 sebanyak 98.081 Kg, frekuensi 3,19 kali, ROP sebesar 25.770 Kg.       Persediaan bahan kimia Soda Ash pada tahun 2014 sebanyak 122.635 Kg, frekuensi sebanyak 4,19 kali, ROP sebesar 84.480 Kg, tahun 2015 sebanyak 101.389 Kg, frekuensi 4,82 kali, ROP sebesar 80.460 Kg, tahun 2016 sebanyak 161.242 Kg, frekuensi 4,51 kali, ROP sebesar 119.640 Kg, tahun 2017 sebanyak 236.829 Kg, frekuensi 2,95 kali, ROP sebesar 115.020 Kg. Dengan menggunakan  metode Economic Order Quantity (EOQ), maka Perusahaan Daerah Air Minum Tirta Kencana Samarinda dapat melakukan penghematan biaya pemesan sekaligus menjaga ketersediaan bahan kimia Tawas, Kaporit, dan Soda Ash demi kelangsungan proses produksi.
ANALISIS SUMBER DAN PENGGUNAAN MODAL KERJA PADA KOPERASI SIMPAN PINJAM SWAMITRA CITRA NIAGA SAMARINDA TAHUN 2014-2016 -, Febri Damaswati
EKONOMIA Vol 8, No 2 (2019)
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Abstract

Companies in carrying out working capital activities tend to increase and decrease. In a previous research it has been described that source and usage of working capital at Cooperative Swamitra Citra Niaga Samarinda in year 2012-2013 increased, but within of 3 periods (2014-2016) working capital not always an increase. As though company, cooperative Swamitra Citra Niaga Samarinda in terms of working capital will increase or decrease from one period to the next periode with various causes underlying the change in working capital. The purpose of this writing is to know and analysis the source and usage of working capital at the Cooperative Swamitra Citra Niaga Samarinda in year 2014 – 2016 with the formulation of the problem is whether the source and usage of working capital is 2014-2016 has increased and what the factors are caused increased the source and usage of working capital in year 2014-2016.The used of basic theory is managemet accounting that focuses on the source and usage of working capital. Hypothesis or a provisional suspicion of this research that the source usage of working capital at the Cooperative Swamitra Citra Niaga Samarinda in year 2014 – 2016 has increased.The used of analytical tools are balance sheet comparasion analysis, working capital change report and usage of working capital.The results of the study concluded that the report source and usage of working capital at the Cooperative Swamitra Citra Niaga Samarinda has increased, this the hypothesis is accepted.
PENGARUH BIPARTIT TERHADAP KOMUNIKASI DALAM PENYELESAIAN PERMASALAHAN HUBUNGAN INDUSTRIAL PANCASILA DI PT. KITADIN. Ginting, - Parlin
EKONOMIA Vol 8, No 2 (2019)
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Abstract

Effect of bipartite on communication in solving problems of Pancasila industrial relations at PT. Kitadin Tenggarong across from Kutai Kertanegara, under the guidance of Mr. LCA. Robin Jonathan as Advisor I, and Ms. Mardiana as Supervisor II. The background of this research is that communication between employers and trade unions is not optimal outside of bipartite meetings, bipartite meetings have not yet been scheduled, the need for regular communication between trade unions and employers and the need for socialization before changing existing company policies. The purpose of this study was to determine how the influence of bipartite on communication in solving the problems of Pancasila Industrial Relations at PT. Kitadin. The theoretical basis used in this study is the management of human resources about science and art regulating relationships and the role of labor to be effective and efficient to help realize the goals of the company, employees and society. This research uses quantitative methods using data from 30 questionnaire samples from 145 employees as the object of research. The analytical tool used in this study is to use path analysis with quantitative analysis including validity and reliability tests, classical assumption tests, hypothesis testing through t test, F test, and Sobel test. Partially based on the results of t test the variables in this study have an effect positive and significant for Pancasila industrial relations in solving problems at PT. Kitadin
ANALISIS REALISASI PENERIMAAN PAJAK KENDARAAN BERMOTOR (PKB) DAN BIAYA BALIK NAMA KENDARAAN BERMOTOR (BBNKB) PADA SAMSAT INDUK SAMARINDA -, Dwi Rossiyanti
EKONOMIA Vol 8, No 2 (2019)
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Abstract

Taxes in essence not only function as a source of state finance (Budgetfair) butalso have a broader function which means that the tax can be used as a tool to regulate and implement state policies in the economic and social fields. Nevertheless the main tax function is the source of state finance because in the budget and state revenues most of it is influenced and fulfilled from the tax sector, namely motor vehicle tax and the cost of returning the name of the motor vehicle.              The purpose of this study is: to determine the level of effectiveness Motorized Vehicle Tax for 2012-2016 at Samarinda Parent Samsat, and to determine the level of effectiveness of Motor Vehicle Transfer Fee for 2012-2016 at Samarinda Parent Samsat. Knowing whether the level of effectiveness has decreased or increased from the data obtained in Samarinda Parent Samsat with research from 2012 to 2016. The research data uses the effectiveness level analysis method.            Based on the results of data analysis using the effectiveness method, the PKB results in 2012 reached 99.74% and BBNKB 106%, in 2013 it reached PKB 108.70% and BBNKB 90.65%, then in 2014 PKB reached 105.86% and BBNKB 88.94%, in 2015 reached 103.69% PKB and 90.21% BBKB and 98.74% BBNKB and 104.90% BBNKB. The results of the hypothesis were rejected because the 2012-2016 CLA was said to be effective while the BBNKB results in 2012 to 2016 the results of the hypothesis were accepted because in 2014 BBNKB was said to be less effective.
ANALISIS PENGELOLAAN ASET TETAP PADA BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH (BPKAD) KUTAI KARTANEGARA -, Arfiati Arifin
EKONOMIA Vol 8, No 2 (2019)
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Abstract

Utilization regional property is one the problems often occurs in every government agency because of a lack of understanding and development in implementing its implementation well. The aim to be achieved in this study is to analyze the management fixed assets in the Regional Financial and Asset Management Agency (BPKAD) Kutai Kartanegara.The method used is a statement of applicable government standards, a comparative method of research that compares the management of fixed asset management institutions, by the state with government accounting standards No. According to Dean J. Champion. Management of fixed assets in financial management bodies and regional assets, state cards are matched to fit 87.1% and tasting hypotheses, the hypothesis is rejected because it complies with government accounting standards (PSAP) No. 07.While the use of fixed assets in BPKAD is not fully maximized because it only uses use and lease loans. Fixed assets reginal property is carried out by the asset sector in the Regional Financial and Asset Management Agency Kutai Kartanegara card as management assistant in accordance with government accounting standards No. 07. Concerning fixed assets but not fully maximized, such as utilization in financial institutions and management regional assets are limited to leasing and borrowing
Pengaruh Kompensasi Terhadap Motivasi Kerja Karyawan Pada Rumah Sakit Dirgahayu Samarinda Nentang, - Yulita
EKONOMIA Vol 8, No 2 (2019)
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Abstract

This studsy aims to explain how compensation effects the work motivation of the workers in Dirgahayu Hospital.The tools of analysis used in this study is simple Linear Regression Analysis that can be used to predict the significance of the function or causality between a dependent variable (Y) that is work motivation and an independent variable (X) which is compensation. The function of Linear Regression can be shown as: Y=a + bxPartial test results gives the value of tcount as 4,779 with a 0,017 significance value, meanwhile the ttable shows a value of 1,985. Because tcount > ttable, with a the significance value being less than 0,05, therefore the H1 hypothesis is true, meaning that compensation has a significant, positive impact on work motivation. From the results of the calculation of determination coefficient, the value of r square value in the regression model is 0,884. This shows that can be explained by this equation is 88,40% while the remaining 11,60% is influenced by other factors included in this research
PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) TERHADAP PELAPORAN KEUANGAN CV. INDAH JAYA TAHUN 2016 Fitriyah, Fitriyah Fitriyah
EKONOMIA Vol 8, No 2 (2019)
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Abstract

Laporan keuangan merupakan alat yang sangat penting untuk memperoleh informasi mengenai posisi keuangan perusahaan. CV Indah Jaya merupakan salah satu dari entitas tanpa akuntabilitas publik. Laporan keuangan CV Indah Jaya memiliki beberapa hal yang harus di perhatikan yaitu belum sesuai dalam menyediakan pos-pos laporan posisi keuangan,pos-pos laporan laba rugi, pos-pos laporan perubahan ekuitas, pos-pos laporan arus kas dan catatan atas laporan keuangan yang lengkap berdasarkan SAK ETAP, laporan keuangan CV Indah Jaya hanya menerapkan laporan posisi keuangan dan laporan laba rugi. Tujuan penelitian untuk mengetahui dan menganalisis pos-pos laporan posisi keuangan,pos-pos laporan laba rugi,pos-pos laporan perubahan ekuitas, pos-pos laporan arus kas, dan catatan atas laporan keuangan CV Indah Jaya tahun 2016.Penelitian ini menggunakan metode penelitian komparatif yaitu perbandingan teori - teori  praktek  akuntansi  yaitu  SAK ETAP dengan  laporan  keuangan  CV  Indah  Jaya  dan menerapkan SAK ETAP pada laporan CV Indah Jaya, sehingga peneliti membuat teknik menghitung checklist perbandingan menggunakan rumus metode champions. Hipotesis penelitian ialah pos-pos laporan keuangan posisi keuangan, pos-pos laporan laba rugi, pos-pos laporan perubahan ekuitas, pos-pos laporan arus kas, dan catatan atas laporan keuangan pada CV Indah Jaya tahun 2016 belum sesuai dengan SAK ETAP tahun 2009.Berdasarkan analisis dan pembahasan maka dapat disimpulkan bahwa pos-pos laporan posisi  keuangan  CV  Indah  Jaya  mencapai  penilaian  50%  belum  sesuai  maka  hipotesis diterima,  pos-pos  laporan  laba  rugi  CV  Indah  jaya  mencapai  80%  sangat  sesuai  maka hipotesis ditolak, pos-pos laporan perubahan ekuitas mencapai 0% tidak sesuai maka hipotesis diterima  ,  pos-pos  laporan  arus  kas  mencapai  0%  tidak  sesuai  maka  hipotesis diterima, cacatan atas laporan keuangan mencapai 0% tidak sesuai maka hipotesis diterima, sehingga laporan keuangan CV Indah Jaya di koreksi dan disesuaikan dengan standar akuntansi keuangan entitas tanpa akuntanbilitas publik tahun 2009.
PERBANDINGAN PERHITUNGAN HARGA POKOK PRODUK MENGGUNAKAN METODE ACTIVITY BASED COSTING DAN METODE KONVENSIONAL DALAM PEMBUATAN BAGLOG JAMUR TIRAM PADA KELOMPOK TANI BORNEO MITRA JAMUR Putra, Aditya Pratama
EKONOMIA Vol 8, No 2 (2019)
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Abstract

The purpose of this study was to describe and analyze the cost of the products of the growing media of oyster mushroom based on the abc method in the mushroom Borneo farmer group.The basic theory in this study is coast accounting, cost accounting is an activity procedure regarding recording, classifying summarizing and presenting costs and resources used in company operations, cost accounting is also part of management accounting.The analytical tool used in this study is a comparative descriptive analysis method that shows and compares the method of calculating the cost of the product that has been applied so far using the abc method.The result of the calculation of the cost of the product by using the abc method per unit is 5.000 IDR higher than the calculation of the cost of the conventional product method, namely the previous is 4.500 IDR different of 500 IDR unit. This happens because the abc method has allocated real production costs in production. Based on the analysis it can be conchided that this study shows that the calculation of the cost of product using abc is more appropriate, because it proceduces more accurate with higher result comparated to convensional methods, the result of calculations using the abc method will help business owner in making decisions.
ANALISIS PENGENDALIAN BIAYA PRODUKSI MINYAK SAWIT (CPO) PADA PT. CAHAYA ANUGERAH PLANTANTION TAHUN 2014 - 2017 Ramadanil, - -
EKONOMIA Vol 8, No 2 (2019)
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Abstract

Ramadanil : Analysis of production cost control palm oil (CPO) on PT. Cahaya Anugerah Plantantion in 2014 – 2017. Under the guidience of Mrs. Titin Ruliana as supervising lecture I and Mr. Murfat Effendi as supervising lecture II.The purpose of this research is to find out whether production cost budget, and realization that focuses on the level efficiency cost production palm oil (CPO) on  PT. Cahaya Anugerah Plantantion in 2014 until 2017.This research method that is using quantitative data and hypothesis of this research is production cost control palm oil (CPO) on PT. Cahaya Anugerah Plantantion in 2014 – 2017 already efficient.Result of research from analysis of palm oil production cost control at PT. Cahaya Anugerah Plantantion (CPO) in 2014 to 2017 already efficient with efficiency level category less than 100% so the hypothesis of this research in accepted.Based on the result and the above discussion can be concluded that production cost control already planned and well executed, the role of control is determines good or bad implementation of a plan

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