Articles
31 Documents
Search results for
, issue
"Vol 8, No 2 (2019)"
:
31 Documents
clear
<![CDATA[ANALISIS KINERJA KEUANGAN BPJS KETENAGAKERJAAN ]]>
<![CDATA[Layuk, Liliani Randa]]>
<![CDATA[ EKONOMIA Vol 8, No 2 (2019) ]]>
Publisher : <![CDATA[EKONOMIA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (664.379 KB)
<![CDATA[Liliani Randa Layuk, Financial performance analysis of institution of social Security employment supervised by Mrs. Elfreda Aplonia Lau as mentor I and supervised by Mr. Heryanto as mentor II.The purposes of the research are is to know and analyze the financial performance Institution of Social Security employment was measured  by liquidity and solvability period 2014 until 2016.The analysis tool was used in this research is liquidity ratio consisting of current ratio and cash ratio, solvency ratio consisting of total debt to total assets ratio and total debt to equity ratio.The results shows that the financial performance Institution of Social Security employment measured by the liquidity ratio Current ratio increased in 2015 by 16.87% and was decreased in 2016 of 279.78%. Cash ratio decreased in 2015 by 55.11% and in 2016 also decreased by 5.77%. Furthermore, the total solvency ratio of debt to total assets ratio in 2015 decreased by 0.39% but in 2016 has increased by 2.42%. Total debt to equity ratio in 2015 was decreased by 3.95% and increased by 2016 by 3.48%. Overall, the financial performance of Institution of Social Security employment viewed from the liquidity ratio (current ratio) in 2014 to 2016 shows the result fluktuate so that the hypothesis is rejected.The ratio of liquidity (cash ratio) in 2014 until 2016 shows the result decreased so the hypothesis is accepted.While the financial performance Institution of Social Security employment reviewed from the ratio of solvability (total debt to total assets ratio) in 2014 to 2016 also fluktuate so the hypothesis rejected.]]>
<![CDATA[ANALISIS KINERJA KEUANGAN SEBELUM DAN SESUDAH AKUISISI PADA PT.MODERNLAND REALITY Tbk ]]>
<![CDATA[Ningsih, Retno Wahyu]]>
<![CDATA[ EKONOMIA Vol 8, No 2 (2019) ]]>
Publisher : <![CDATA[EKONOMIA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (670.801 KB)
<![CDATA[The purpose of this study was to determine the financial performance of the periode 2010 - 2012 before the acquisition and in the periode 2014 - 2016 after the acquisition at PT. Modernland Realty Tbk.The liquidity ratio (current ratio ) produced by PT Modernland Reality Tbk,after the 2014 - 2016 periode was greater than in the periode 2010 - 2012 before acquisition because all current assets compenents of PT. Modernland Reality Tbk in the 2014 - 2016 periode were more maximal in convering its shorts - term debt obligations or company management has been maximized in managing their finances to fulfiil all financial obligations for the periode of 2014 - 2016.The solvency ratio ( total debt to assets ) generated by PT.Modernland Reality Tbk,after the acquisition in the periode 2014 -2016 was greater than the periode of 2010 - 2012 before acquisition due to the total assets owned by PT.Modernland Reality Tbk in the periode of 2014 - 2016 is more maximally used in fulfilling all of its long – terliabilities or total debt if compared to 2010 - 2012.The profitability ratio ( return on investment ) produced by PT.Modernland Reality Tbk after the acquisition in the 2014 - 2016 periode was greater than in the 2010 - 2012 before the acquisition,because of the increase in profitability due to an increase in sales and an increase in the net profit of EAT PT.Modernland Reality business,so that the profits obtained are more maximal.]]>
<![CDATA[PERENCANAAN PAJAK UNTUK MENGHEMAT PEMBAYARAN BEBAN PAJAK PENGHASILAN PADA PT. DAYAKINDO KU TOUR DAN TRAVEL DI SAMARINDA ]]>
<![CDATA[Rahmawati, Desy Eka]]>
<![CDATA[ EKONOMIA Vol 8, No 2 (2019) ]]>
Publisher : <![CDATA[EKONOMIA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (452.809 KB)
<![CDATA[Tax planning is the initial stage in tax savings. Tax planning is generally carried out before the financial statements are submitted for the tax base to be calculated which will be subject to tax rates, tax planning in taxes can be done by entering additional costs from the income that has not been included in the company in accordance with the income tax law, or freeing the income that should be released in the law.The problem in this thesis is “Are tax planning based on income tax law No.36 year 2008 can save the tax burden payable in the article income tax 29 on PT. Dayakindo KU Tour and Travel?â€. The purpose of this study is to find out and analyze tax planning based on income tax laws number 36 years 2008 relating to the savings on tax payable in article 29 of corporate income tax on PT. Dayakindo KU Tour and Travel.Basic taxation theory with a focus on Tax Planning, Hypothesis†Tax planning under the income tax law number 36 year 2008 can save payable tax expense in article 29 of corporate income tax on PT. Dayakindo KU Tour and Travel.Based on the results of research conducted on the income statement at PT. Dayakindo KU Tour and Travel found that the concept of taxation according to the company has not been able to make tax savings compared to after tax planning in accordance with the provisions of tax laws and tax planning theory therefore the calculation of the company's income statement will be reported in the corporate taxpayer's income tax, after conducting a tax planning analysis, the author gets a tax rate before and after the tax planning that is Rp 133.132.529 and after tax planning is Rp 130.118.103. Based on the conclusions stated, the hypothesis which states that tax planning saves income tax payments PT. Dayakindo KU Tour and Travel be accepted.]]>
<![CDATA[ANALISIS PENGAKUAN PENDAPATAN PROYEK PEMBUATAN DERMAGA DI PALARAN PADA PT. TRISAKTI CIPTA NUSANTARA ]]>
<![CDATA[Biasa, Diana -]]>
<![CDATA[ EKONOMIA Vol 8, No 2 (2019) ]]>
Publisher : <![CDATA[EKONOMIA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (590.792 KB)
<![CDATA[This study aims to determine the suitability between income analysis and use of revenue recognition methods at PT. Trisakti Cipta Nusantara based on PSAK Number 34, so it is necessary to analyze conditions which are the conditions of use of the method. By using the percentage completion method, the company must make an estimated percentage of jetty work that can be determined and accountable. Based on the results of the analysis and discussion the Company recognizes income based on physical progress completion without comparing the expenses incurred. Meanwhile, based on PSAK Number 34 by cost- to-cost method of revenue and expense recognition by paying attention to completion stage with cost incurred in reaching completion stage, so that income, expense and profit can be reported according to work proportional settlement.In this study the authors use a comparative analysis tool that compares the company's financial statements with financial statements according to Statement of Accounting Standard (PSAK) Number 34 on Recognition of Construction Company Income. If the income recognition at PT. Trisakti Cipta Nusantara has not complied with Statement of Accounting Standard (PSAK) Number 34, because it has not compared the costs incurred to calculate the percentage of completion then the hypothesis is accepted but if the recognition of income at PT. Trisakti Cipta Nusantara is in conformity with Statement of Financial Accounting Standards (SFAS) no. 34 concerning the recognition of construction income and applying the method of calculating the percentage of settlement under PSAK Number 34 then the hypothesis is rejected.]]>
<![CDATA[ANALISIS KINERJA KEUANGAN PADA KOPERASI TIRMA MART (WASERDA) PERUSAHAAN DAERAH AIR MINUM KABUPATEN KUTAI KARTANEGARA ]]>
<![CDATA[Julianti, Ellisa Julianti]]>
<![CDATA[ EKONOMIA Vol 8, No 2 (2019) ]]>
Publisher : <![CDATA[EKONOMIA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (382.457 KB)
<![CDATA[Generally, the performance of the Tirma Mart Cooperative (Waserda) is only evaluated based on financial statements without using financial ratios to know for certain whether there is an improvement in the efficiency level or not. The aim of this research is to find out whether financial performance with solvency and profitability liquidity ratios in Tirma Mart (Waserda) Cooperative Regional Water Supply Company in Kutai Kartanegarat Regency in 2017 is better than in 2016 and 2015. The analytical tool used in this study is a financial ratio analysis tool as a basis for measuring financial performance. Measurement of financial performance is known from the ratio of liquidity, solvency and profitability. Based on the results of the discussion of financial performance analysis, it can be concluded that the overall hypothesis about the financial performance of the proposed company is rejected or not proven true. In the hypothesis proposed that the financial performance of the Tirma Mart Cooperative Company (Waserda) has increased and decreased from the previous year, both in terms of increased liquidity, solvency ratios that have experienced an increase and decrease and a profitability ratio that has decreased ]]>
<![CDATA[ANALISIS PENGELOLAAN ASET TETAP PADA BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH (BPKAD) KUTAI KARTANEGARA ]]>
<![CDATA[Arifin, Arfiati -]]>
<![CDATA[ EKONOMIA Vol 8, No 2 (2019) ]]>
Publisher : <![CDATA[EKONOMIA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (373.831 KB)
<![CDATA[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]]>
<![CDATA[Analisis Tingkat Kesehatan Pada Koperasi Bina Tani Jaya Di Desa Bukit Pariaman Kecamatan Tenggarong Seberang ]]>
<![CDATA[Mulyani, Retno _]]>
<![CDATA[ EKONOMIA Vol 8, No 2 (2019) ]]>
Publisher : <![CDATA[EKONOMIA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (912.205 KB)
<![CDATA[           Health Level Analysis On The Bina Tani Jaya Cooperative at Desa Bukit Pariaman Kecamatan Tenggarong Seberang. Mardiana and Andi Indrawati.           Assessment of the level of health in cooperatives is very useful to provide an overview of the condition of the cooperative itself to parties concerned, especially for members of cooperatives and managers, in addition to knowing the level of health of the cooperative based on Ministerial Regulation so that cooperatives are more developed and developing and the objectives of cooperatives can be achieved .           The study aims to determine the health level of Bina Tani Jaya Cooperative in 2017 based on the Regulation of the Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia No. 14 / Per / M. KUKM / XII / 2009 concerning the aspects of capital, quality of productive assets, management, liquidity, efficiency, independence and growth as well as cooperative identity..            The results showed that the health level of the Bina Cooperative Tani Jaya in 2017 is in a fairly healthy category getting a score of 60,25 with details: (1) The capital aspect gets a score of 15,00 and is in the healthy category. (2) Aspects of earning asset quality get a score of 12,25 and are in the unhealthy category, (3) Management aspects get a score of 12,00 and are in the healthy category. (4) The efficiency aspect in average gets a score of 6,00 and is in a fairly healthy category. (5) The liquidity aspect gets a score 3,75 and is in a very unhealthy category. (6) The aspect of independence and growth gets a score of 3,75 and is in the no category healthy. (7) The identity aspect of the cooperative gets a score of 7,50 and is in the healthy category.]]>
<![CDATA[Faktor - Faktor yang Berpengaruh Terhadap Return On Asset Perusahaan yang Terdaftar di BEI Sub Sektor Perdagangan Besar Barang Produksi Tahun 2010 – 2014 ]]>
<![CDATA[Rullianty, Debby Ayummy]]>
<![CDATA[ EKONOMIA Vol 8, No 2 (2019) ]]>
Publisher : <![CDATA[EKONOMIA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (554.154 KB)
<![CDATA[This study aims to analyze the influence of Current Ratio (CR), Total Assets Turnover (TATO), Debt Ratio to Equity Ratio (DER), and Sales to Return On Assets (ROA) of companies listed in the BEI sub-sector of goods trade in 2010 - 2014.The tools of analysis used in this study is Linear Regression Analysis that can be used to predict the significance of the function or causality between a dependent variable (Y) Based on the calculation results show that the Current Ratio (CR) is significant to RetunOn Assets (ROA) on the goods trading sub-sector listed on the BEI 2010 - 2014. Total Asset Turnover (TATO) significant to Retun On Assets (ROA) sub-sector of trade of goods manufactured in BEI 2010 - 2014. Debt to Equity Ratio (DER) is not significant to Retun On Assets (ROA) in goods trading sub-sector listed on BEI 2010 - 2014. Sales not significant to Retun On Assets (ROA) on the goods trading sub-sector listed on the Stock Exchange 2010 - 2014.]]>
<![CDATA[ANALISIS PENGUKURAN KINERJA PADA KOPERASI DENGAN METODE BALANCED SCORECARD (Studi Pada Koperasi Karyawan Pembangunan PT. PLN (Persero) Samarinda ]]>
<![CDATA[Darmawan, - Donny]]>
<![CDATA[ EKONOMIA Vol 8, No 2 (2019) ]]>
Publisher : <![CDATA[EKONOMIA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (377.709 KB)
<![CDATA[The purpose of this study was to determine and analyze the performance of the Employee Development Cooperative PT. PLN in 2015 and 2016 based on the Balanced Scorecard method. The analytical tool used in this study is ROA (Return On Assets), ROE (Return On Equity), Customer Acquisition, Customer Retention, Service Error Rate, Respond Time, Product Innovation and Employee Productivity. Based on the results of the conclusions obtained from the research that the financial perspective seen from ROA is considered less this shows the ability of the cooperative to produce a decrease in total assets and ROE is considered less this is shown in the ability of the cooperative to obtain profits from its total equity has decreased. The customer's perspective on Customer Acquisition and Customer Retention is sufficient and lacking in performance, this is indicated by the rate of acquisition and retention that has decreased. Internal business process perspective can be seen from the employee's performance can be considered good this is indicated by the level of employee error in providing services experiencing a decrease and Respond Time percentage has increased. Learning and growth perspectives seen from employee productivity employee performance is considered sufficient this is shown in cooperative operating income from the number of employees available.]]>
<![CDATA[PENGENDALIAN PERSEDIAAN PUPUK JENIS TRIPLE SUPER PHOSPHATE (TPS) PADA PT. BUMI TANI SUBUR SAMARINDA TAHUN 2016 ]]>
<![CDATA[Edy, Tri -]]>
<![CDATA[ EKONOMIA Vol 8, No 2 (2019) ]]>
Publisher : <![CDATA[EKONOMIA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (560.677 KB)
<![CDATA[Jenis penelitian ini adalah kuantitatif, bertujuan untuk mengkaji lebih dalam tentang penggunaan metode Economic Order Quantity(EOQ) dalam mengendalikan persediaan pupuk jenis Triple Super Phosphate (TSP) di perusahaan PT.BUMI Tani Subur.Hasil penelitian didapatkan persediaan optimal pupuk jenis TSP menggunakan metode EOQ sebesar 105.281 kg dengan frekuensi pembelian sebanyak 28 kali, safety stock sebesar 469.416 kg dan ROP dilakukan pada saat pupuk di gudang sebesar 960.000 kg.Simpulan dari penelitian ini adalah perhitungan menggunakan metode EOQ pada pupuk jenis TSP lebih efisien dibandingkan dengan metode konvensional. Hal ini terlihat dari hasil perbandingan yang lebih efisien menggunakan metode EOQ sehingga mampu menghemat biaya dan mampu menambah keuntungan. Saran yang dianjurkan bagi manajemen PT. Bumi Tani Subur adalah untuk menggunakan metode EOQ dalam proses pengendalian bahan baku perusahaan.]]>
