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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
ANALISIS SISTEM INFORMASI AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS PADA PT. CITRA HORIZON PERSADA DI SAMARINDA Sanjaya, Andre Pranata
EKONOMIA Vol 8, No 2 (2019)
Publisher : EKONOMIA

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Abstract

ANDRE PRANATA SANJAYA, Faculty of Economics, University August 17, 1945 Samarinda. Analysis of Accounting Information Systems Cash Receipts and Cash Expenditures at PT. Citra Horizon Persada in Samarinda, under the guidance of Mr. H. Eddy Soegiarto and Mrs. Andi Indrawati.          The purpose of this study is to analyze the accounting system of cash receipts and disbursements at PT. Citra Horizon Persada in Samarinda is in accordance with the elements of internal control.          Accounting information systems, according to Krismiaji (2015: 4): "A system that processes data and transactions to produce information that is useful for planning, controlling and operating a business".          The analytical tool used in this study is comparing internal control systems and flowcharts according to the theory with the internal control system applied to PT. Citra Horizon Persada in Samarindan and questionnaire.          Organizational structure that separates functional responsibilities explicitly (in the organizational structure that exists in the company the cash function is concurrently held by the accounting function), the system of authority and recording procedures that provide sufficient protection against company wealth, debt, income, applied by PT. Citra Horizon Persada in Samarinda (in the system of authority and recording procedures applied by PT Citra Horizon Persada in Samarinda is in accordance with internal control, this is because the organizational structure separates functional responsibilities explicitly). Healthy practice in carrying out the duties and functions of each organizational unit (cash receipts and purchases activities are carried out in cash and credit accompanied by BKK, employees in accordance with their responsibilities (the company does not include employees in the training because the company already knows the ability of employees) . 
PENGARUH PRODUK, HARGA DAN PELAYANAN TERHADAP KEPUTUSAN PEMBELIAN PADA KEDAI KOPI MAS JUNS DI SAMARINDA Pasoloran, - Inka
EKONOMIA Vol 8, No 2 (2019)
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Abstract

To be able to improve decision of purchasing, cafe of Mas Juns have to have a strategy in marketing of coffee, that is by improving the quality of product, price which reached relative and service, so that can improve decision of purchasing in cafe of Mas Juns.Pursuant to t test, there is positive influence and significant between product to decision of purchasing at cafe of Mas Juns in Samarinda. There is positive influence and significant between  price to decision of purchasing at cafe of Mas Juns in Samarinda. There is negative influence and not signifikan between  service to decision of purchasing at cafe of Mas Juns in  Samarinda. And result F test, there is  positive influence and significant between product variable ( X1), Price (X2) and Service ( X3) by together to decision of purchasing (Y) at cafe of Mas Juns in  Samarinda From result of this research expected can be used as input to Cafe of Mas Juns upon which consideration in order to make-up of decision of purchasing by conducting the make-up from quality of service and product by research into desire of consumer and conduct more accurate research again.
ANALISIS PERLAKUAN AKUNTANSI PENDAPATAN JASA KONSTRUKSI DALAM RANGKA PENYAJIAN LAPORAN KEUANGAN SERTA DAMPAKNYA TERHADAP LABA PADA PT. TANDHANA QURNIA SANDIKA DI SAMARINDA Sari, Neli Puspita
EKONOMIA Vol 8, No 2 (2019)
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Abstract

Revenue, Financial Statement. The aim of study to be achieved in this research is to analyze and find out the accounting treatment of construction service revenue PT. Tandhana Qurnia Sandika in Samarinda is in compliance with the provisions of SAK ETAP No. 20, 2009 and to analyze and find out the accounting treatment of construction service revenue PT. Tandhana Qurnia Sandika in Samara resulted in an increase in the acquisition of profitThe formulation of the problem in this study is what does PT. Tandhana Qurnia Sandika in Samarinda of the accounting treatment has been appropriated with a provisions of the Public Accountability without Entity of SAK ETAP No. 20, 2009 and what does PT. Tandhana Qurnia Sandika in Samarinda of the accounting treatment has an impact on increasing profitability. The theoretical basis used in this study is the completed contract method which is one of the construction contract methods that recognizes gross income and profit only when the contract has been completed. Hypothesis or provisional assumption in this study is the accounting treatment of construction services revenue by PT. Tandhana Qurnia Sandika not yet appropriate with a provisions of SAK ETAP No. 20, 2009 and then an impact on increasing profitability.This research uses is a descriptive comparative method in this method which gives an idea of an object or phenomenon with a way to compare with Standard contracts are completed and SAK ETAP No. 20, 2009. The results of this study indicate that construction service revenue recognition at PT. Tandhana Qurnia Sandika does not comply with the provisions of SAK ETAP No. 20, 2009 and the accounting treatment of construction service revenue PT. Tandhana Qurnia Sandika in Samara resulted in an increase in the acquisition of profit.
ANALISIS PENGENDALIAN PERSEDIAAN MINYAK GORENG PADA UNIT PENJUALAN DI PT. SUBUR LUMINTU DI SAMARINDA Herwanthy, Linda Maria
EKONOMIA Vol 8, No 2 (2019)
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Abstract

LINDA MARIA HERWANTHY : Analysis of Control of  cooking oil supplies in the sales unit in PT. Subur Lumintu at Samarinda, under the guidance of MR. Eddy Soegiarto as counselor I and Mrs. Andi Indrawati as counselor II.Large inventory of goods results in large ordering costs and stroge costs of goods inventory which of course reduces the profitsthat should be achieved by the company. We recommend that the inventory of goods that is too small causes the frequency of purchasing goods to be higher,as a result the costs associated with the purchase of these goods are high.PT. Subur  Lumintu in Samarinda by applying the EOQ method to determine the determination of raw material inventory, safety  stock  and can determine when reorder point performed and the amount of raw material ordering which minimizes total inventory costs.  The ordersmade by the company are uncertain because they see supplies still in the warehouse. This study aims to determine how much the economic order amount of cooking oil supplies for each order that can be done by PT. Subur Lumintu in Samarinda.The results of the analysis of the economic amount that should be carried out by PT. Subur Lumintu for the raw material of cooking oil must follow the calculation of EOQ in each order and re-order if the value of the inventory has reached the predetermined ROP calculation. With the EOQ method, PT. Subur Lumintu can find out the costs of the company’s inventory has been spared or not to maintain the availabiliy of fortune cooking oil for the sake of the continuity of the production process.  Subur Lumintu company is expected to use the EOQ method, the thing that must be considered is the stability of demand and the supply of raw materials for cooking oil “Fortune”, so that Subur Lumintu company can save inventory costs, so that the fertile soil will achieve optimum profit.
ANALISIS EFEKTIVITAS DAN KONTRIBUSI SEWA ASET BANGUNAN NEGARA TERHADAP PENDAPATAN ASLI DAERAH (Studi Kasus Badan Pengembangan Sumber Daya Manusia Provinsi Kalimantan Timur) Ramadhan, Putra Dwi
EKONOMIA Vol 8, No 2 (2019)
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Abstract

The purpose of this paper is to analyze the Effectiveness and Contribution of State Buildings’ Asset Leases on Local Government Revenue (A Case Study in Human Resources Development Agency of East Kalimantan Province). The problems of the study are stated as follows: (1) Does the lease of state building assets in the Human Resources Development Agency of East Kalimantan Province have reached the expected level of effectiveness in 2013 - 2017? (2) Does the lease of state building assets the Human Resources Development Agency of East Kalimantan Province achieve the level of expected contribution to local government revenue?Effectiveness is the achievement of a goal in a good way and resulted well which has done by a person, a group or an organization. Contribution is an analyze tool that is used to find out how much contribution can be made from renting buildings assets towards Local Government Revenue. The research’s hypothesis are: (1) Income from state building assets lease in the Human Resources Development Agency has not reached the expected level of effectiveness in the period of 2013- 2017. (2) Income from state building assets lease to the Human Resources Development Agency has not reached the level of expected contribution to the Local Government Revenue Income for the 2013-2017 period.The data analysis technique used in this study was the analysis of Effectiveness Ratio and Contribution Ratio. The results of the research on the effectiveness and contribution to Local Government Revenue in the Human Resource Development agency in East Kalimantan Province as measured by the ratio of effectiveness and contribution in 2013 - 2017. The Human Resource Development agency of East Kalimantan province has succeeded in optimizing the effectiveness of leasing its building assets, and for the level of contribution towards Local Government Revenue is still considered too low, but it does not mean it was insignificant because the source of local revenue itself comes from taxes - local taxes, regional retribution, the share of profits of “BUMD” and other incomes
PENGARUH HARGA, PROMOSI, DAN VIRAL MARKETING TERHADAP KEPUTUSAN MEMBELI PADA TOKO ONLINE “NUNU COLLECTION” MELALUI FACEBOOK -, Rika Wahyuni
EKONOMIA Vol 8, No 2 (2019)
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Abstract

This research aims to investigate the influence of pricing, promotion, and viral marketing on purchasing decisions of the online shop Nunu Colletion through Facebook. Sample as many as 90 respondents obtained using engineering incidental sampling. Meanwhile, the collection of data is done with online questionnaires of the online shop Nunu Collection customers that have made a purchase online. Multiple linear regression analysis used in this study to analyze the data statistically by using SPSS v23 statistical program tools.  Results from this study were the effect of variable pricing, promotion, and viral marketing positive significant influence on purchase decisions through the online shop Nunu Collection via Facebook. Promotion was variable that has most contributed. Through this research, the expectation of using Facebook as a tool to promote the online shop Nunu Collection product could be improved, because of every promotion could be directly received and prompt responded by consumers.
PROGRAM STUDI AKUNTANSI FAKULTAS EKONOMI UNIVERSITAS 17 AGUSTUS 1945 SAMARINDA Putri, Riska Diana
EKONOMIA Vol 8, No 2 (2019)
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The researchers really wanted to know the causes of errors and mistakes that often occur, including missing inventory items, as well as the purpose of this study, so that researchers know the internal control procedures contained in the trading company, so that the company gets additional insight into control procedures internally in accordance with the existing Internal Control Standards, as well as adding insight and references to the reader. The basic theory in this research is Accounting Information System, Accounting Information System is an information system that handles everything related to Accounting. The inventory accounting system aims to record the mutations of each type of inventory stored in the warehouse. Inventory security issues are the main problem experienced by every type of trading business. A good inventory internal control procedure is needed by trading companies because this is able to minimize these risks. based on the description, this study takes the title "Analysis of Internal Control of Merchandise Inventory at PT. Ramayana Lestari Sentosa Tbk. Samarinda Branch. Researchers this time also took the steps of qualitative methods that tend to use analysis and focus on facts in the field. The analytical tool used is a comparison of the relative values to determine the suitability of the company against the elements of internal control that are applied after conducting an interview by providing questions that have been provided in the form of questionnaires, so that researchers can find out the level of the procedures applied. The results of the study, it can be concluded that the procedures that exist at PT. Ramayana Lestari Sentosa Tbk. The Samarinda Branch is in full compliance with the existing Internal Control Standards, although there are still a few weaknesses, namely the vulnerability of theft in the sales area caused by a lack of equipment that can detect stolen items, damaged goods due to being too long in the warehouse.
ANALISIS RASIO AKTIVITAS DAN PROFITABILITAS PADA PT. PELINDO IV (PERSERO) CABANG SAMARINDA TAHUN 2013 - 2017 Silitonga, Ruben Winter
EKONOMIA Vol 8, No 2 (2019)
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Abstract

Ruben Winter Silitonga, Activity and Profitability Analysis at PT. Pelindo IV (Persero) Samarinda Branch 2013 - 2017, under the guidance of Mr. Robin Jonathan and Mr. Murfat Effendi.Formulation of the problem whether the level of activity and profitability level of PT. Pelindo IV (Persero) Samarinda Branch in 2013 - 2017 in terms of activity ratio and profitability ratio, experienced growth.This research was conducted at PT. Pelindo IV (Persero) Samarinda Branch. Data sources include secondary data. Data collection technique use interviews with related parties and observations.The basic theory used in this study is financial management. While the analysis tool uses two ratios; activity ratios are total assets turnover ratio, fixed assets turnover ratio and working capital turnover, profitability ratios are net profit ratios margin, return on investment and return on equity.Based on the calculation of total assets turnover, it decreased in 2017 compared to 2013, seen from fixed asset turn over has decreased in 2017 compared to 2013, seen from the working capital turnover ratio experienced growth in 2017 compared to 2013. Then the net profit margin ratio decreased in 2017 compared to 2013, seen from the return on investment experienced a decline in 2017 compared to 2013 and the ratio of return on equity decreased in 2017 compared to 2013.It was concluded that the total assets turnover and fixed asset turnover  overall decreased, this is due to the growth in total asset turnover and fixed assets turnover in the final year (in 2017) lower than the base year (in 2013), while overall working capital turnover experienced growth, This is due to the higher working capital turnover in the end of 2017 compared to the base year in 2013. For the overall profitability ratio has decreased, This is due to the turnover of the net profit margin ratio, return on investment, and return on equity in the final year (2017) lower than the base year (in 2013). 
ANALISIS TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN ALOKASI DANA DESA (ADD) (Studi Kasus Pada Desa Bukit Pariaman Kecamatan Tenggarong Seberang Kabupaten Kutai Kartanegara) -, Nining Sumarni
EKONOMIA Vol 8, No 2 (2019)
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Abstract

This study aims to determine whether in Bukit Pariaman Village, Tenggarong District across Kutai Kartanegara District in the management of Village Fund Allocation from 2015-2017, it has been carried out transparently and accountably in accordance with the Regulation of the Minister of Home Affairs Number 113 of 2014 Article 2 paragraph 1.The basic theory used in this study is public sector financial management that focuses on transparency and accountability in financial management, especially the management of Village Fund Allocation (ADD). This research hypothesis is the Management of Village Fund Allocation (ADD) in Bukit Pariaman Village, Tenggarong District across Kutai Kartanegara District, which has been carried out transparently and accountably.The analytical tool used is an analytical tool for transparency and accountability in managing Village Fund Allocation.The results showed that the Management of Village Fund Allocation (ADD) in Bukit Pariaman Village in 2015-2017 had been carried out transparently and accountably with iinterval answers 1.9 (transparency) and 1.96 (accountability) so that the hypothesis in this study was accepted
PENGARUH BAURAN PEMASARAN TERHADAP KEPUTUSAN PEMBELIAN KORAN KALTIM POST DI KOTA SAMARINDA -, Muhammad Rizali
EKONOMIA Vol 8, No 2 (2019)
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Abstract

The purpose of this study was to determine the effect of products, prices, promotions, and distribution on purchasing decisions of Kaltim Post newspapers both partially and simultaneously. Broadly speaking the problem is formulated as follows, whether there is influence of product, price, promotion, distribution on purchasing decisions in the Kaltim Post newspaper.The theoretical basis of this research is marketing management that focuses on the marketing mix. The hypothesis proposed is that there are positive and significant influences on products, prices, promotions, distribution on purchasing decisions of the Kaltim Post newspaperThe analytical tool used is multiple linear regression with t test and F test. Primary data obtained from 30 people of Kaltim Post customers in Samarinda City were taken by Purposive sampling technique.The results showed that the purchasing decision of the Kaltim newspaper on product, price, promotion, and distribution was very high, which meant that the contribution of all variable effects on purchasing decisions, while others were influenced by factors other than product, price, promotion, and distribution. The results of the t test show that all marketing mix variables partially have a positive and significant effect on the purchasing decisions of the Kaltim Post newspaper. This means that the better the consumer's perception of the product, price, promotion and distribution, the higher the level of consumer decision to buy the Kaltim Post newspaper. The results of the F test analysis show that all marketing mix variables simultaneously have a significant effect on purchasing decisions of the Kaltim Post newspaper.

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