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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 21 Documents
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Search results for , issue "Vol 8, No 3 (2019)" : 21 Documents clear
ANALISIS LIKUIDITAS PADA PT. PYRIDAM FARMA Tbk Subakti, Fajar Eko Kurniawan
EKONOMIA Vol 8, No 3 (2019)
Publisher : EKONOMIA

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Abstract

The purpose of this study is to find out and analyze the level of liquidity at PT. Pyridam Farma Tbk from 2013-2017.The theoretical basis used in this study is financial management that focuses on liquidity ratios. The analytical tool used in this study is the liquidity ratio consisting of the current ratio, cash ratio and quick ratio.Data needed, collected by using library research (library research) through collection, recording, and assessment of secondary data in the form of financial statements of PT. Pyridam Farma Tbk in 2013-2017 which has been published on the official website of the Indonesia Stock Exchange (IDX).The results of the research that has been done are Liquidity at PT. Pyridam Farma Tbk in terms of Current Ratio and Quick Ratio in 2013-2017 experienced an increase while in terms of Cash Ratio in 2013-2014 and 2015-2017 it decreased even though in 2014-2015 it increased but still lower than in 2013.
PENGARUH PERTUMBUHAN PENJUALAN, UKURAN PERUSAHAAN DAN STRUKTUR MODAL TERHADAP PERUBAHAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DIBURSA EFEK INDONESIA Margiani, Farida -
EKONOMIA Vol 8, No 3 (2019)
Publisher : EKONOMIA

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Abstract

The study aims to determine and analyze whether sales growth, firm size and capital structure affect the changes in earnings in Manufacturing Companies in Indonesia Stock Exchange. The data used in this study is secondary data sourced from the financial statements of manufacturing companies in 2013-2015 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 432 registered company population in the manufacturing company, 46 samples of companies were obtained that met the test criteria. So that the amount of data to be analyzed amounted to 138. Before performing the data analysis techniques, first tested the classical assumption. Hypothesis testing using multiple linear regression test by performing F test and t test.The result of partial research shows that Sales Growth variable has significant effect to Profit Changes, with a significance value of 0,000 smaller than 0.05; Firm Size variable has no significant effect on Profit Change, with a significance value of 0.547 bigger than 0.05; and the variable of Capital Structure have no significant effect to Profit Change, with value of significance 0,241 bigger than 0,05. Simultaneously shows that Sales Growth, Firm Size and Capital Structure variables significantly influence Profit Change, with a significance value of 0.001 smaller than 0.05.
ANALISIS KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR SEBELUM DAN SESUDAH MERGER DAN AKUISISI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014 - 2015 -, Toni Hariyadi
EKONOMIA Vol 8, No 3 (2019)
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Abstract

The purpose of this study is to prove that there are differences in the financial performance before and after mergers and acquisitions of manufacturing acquirers listed in the Indonesia Stock Exchange during the period 2014-2015.The research question of this study was: “Are there significant differences in the financial performance of the acquirers listed in Indonesia Stock Exchange before and after merger and acquisition in 2014-2015?” The theoretical bases used in this study are management, financial management, financial performance, and t-test. The hypothesis of the study was: “There are significant differences in financial performance as measured by Total Asset Turnover, Net Profit Margin, and Return on Assets of the manufacturing companies listed in Indonesia Stock Exchange before and after merger and acquisition in 2014-2015.”Analysis and hypothesis testing instrument used in this study are financial statements ratio, which includes the Total Asset Turnover, Net Profit Margin and Return on Assets, and Paired sample t-test.The analysis revealed that in the three companies listed in the Indonesia Stock Exchange and conducting mergers and acquisitions in 2014-2015, the ratio of financial statements that include the Total Asset Turnover, Net Profit Margin, and Return on Assets decreased as the increased number of sales and profits were not in accordance with the increase in the total assets. The results of Paired sample t-test to examine the level of significance of the differences in financial performance after merger and acquisitions showed that TAT was not significant (t-value<t-table; 2.223<4.303), NPM was not significant either (t-value<t-table; 1.717<4.303) while RoA was significant (t-value>t-table; 4.346>4.303).The findings showed that the financial performance of the manufacturing companies listed in Indonesia Stock Exchange in 2014-2015 before and after the merger and acquisition did not differ significantly. Thus, the hypothesis is rejected.
SISTEM AKUNTANSI KAS PADA FOOD POINT LEMBUSWANA SAMARINDA Hamid, Nurul Khaeriny
EKONOMIA Vol 8, No 3 (2019)
Publisher : EKONOMIA

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Abstract

Tujuan dari penulisan ini adalah untuk menganalisis sistem akuntansi penerimaan dan pengeluaran kas pada Food Point Lembuswana Samarinda. maka pokok permasalahan yang dikemukakan “ Apakah sistem akuntansi penerimaan dan pengeluaran kas pada Food Point Lembuswana Samarinda sudah sesuai dengan unsur – unsur pengendalian intern”.Alat analisis yang digunakan dalam penelitian ini adalah membandingkan sistem pengendalian intern dan flowchart menurut teori dengan sistem pengendalian intern yang diterapakan pada Food Point Lembuswana Samarinda dengan wawancara yang didasarkan pada quisioner.Berdasarkan pada hasil analisis, dapat diketahui bahwa pelaksanakan sistem akuntansi penerimaan dan pengeluaran kas pada Food Point Lembuswana Samarinda telah berjalan dengan baik, ini di buktikan hasil analisis yang mendapat hasil nilai relatif 69 % pada sistem penerimaan kas berarti dikategorikan “ Sesuai ”, dan 62 % pada sistem pengeluaran kas dikategorikan “Sesuai”. Walaupun masih memberikan kemungkinan bagi pihak–pihak tertentu dalam perusahaan untuk melakukan tindakan penyimpangan karena adanya beberapa unsur dan pengendalian intern pada sistem akuntansi penerimaan dan pengeluaran kas. Sistem yang diterapkan oleh perusahaan masih memiliki kelemahan- kelemahan
PENGARUH KESELAMATAN DAN KESEHATAN KERJA TERHADAP KINERJA KARYAWAN PADA PT. TRUST BONTANG Azis, Boy Anggriawan
EKONOMIA Vol 8, No 3 (2019)
Publisher : EKONOMIA

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Abstract

Boy Anggriawan, 2018. Faculty Of Economics, University August, 1945 Samarinda. Do working safety and health of activity have an effect on positif and significant to employees performance at PT. TRUST in Bontang. Under the guidance of Mrs. Elfreda Aplonia Lau as counselor I and Mrs. Rina Masitoh as counselor II. Theory base which used in this research is Management Operational where explaining to regardin safety of work and of health of activity and also employees performance. As for this research hypothesis is working safety and health of activity have an effect on positif and significant to employees performance at PT. TRUST in Bontang. Method Research by using kuesioner with scale of likert. Research population is entire/all employees of PT. TRUST and of sampel research counted 80 employees people with technique intake of sampel that is sampling purposive. Analyzer the used doubled linear regresi which where beforehand have  to test classic assumption.  Pursuant to result of solution and research hence there is positive influence and significant between working safety to employees performance at PT. TRUST in Bontang. This Matter because of working safety very is influencing of performance, work of field progressively heavily with big equipments, wheater condition which uncertain, so that company have to pay attention prima facie safety storey;level  to be accident of activity not happened. There is positive influence but not significant between health of activity to employees performance at PT. TRUST in Bontang
ANALISI KOMPARATIF KINERJA KEUANGAN ANTARA PT. INDOMARCO PRISMATAMA ( INDOMARET ) DENGAN PT. SIGMANTARA ALFINDO ( ALFAMART ) -, Diana Wati
EKONOMIA Vol 8, No 3 (2019)
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Abstract

The purpose of this study is to find out and analyze financial performance from aspects of liquidity, profitability aspects, and solvability aspects in 2013 up to 2015 on the financial performance of PT. Indomarco Prismatama (Indomaret) with PT. Sigmanatara Alfindo (Alfamart).The analytical method used in this study is the liquidity aspect including current ratio, quick ratio, and cash ratio. Profitability aspects include gross profit margin, net profit margin, return of investment, and return on equity. Solvability aspects include debt to assets ratio, and debt to equity ratio.Result analysis and discussion show liquidity as measured by the current ratio, quick ratio and cash ratio shows the financial ability of PT. Indomarco Prismatama (Indomaret) is better than the financial ability of PT. Sigmantara Alfindo (Alfamart). financial performance from aspects of profitability as measured by gross profit margin ratio, net profit margin ratio, return on investment, return on equity indicates the ability of company PT. Indomarco Prismatama (Indomaret) in making better profits from PT. Sigmantara Alfindo (Alfamart), financial performance from the solvability aspects as measured by the debt to asset ratio and the dept to equity ratio shows that PT. Indomarco Prismatama (Indomaret) is always better than the ratio of PT. Sigamantara Alfindo (Alfamart), then the results of hypothesis analysis are accepted.
ANALISIS KUALITAS PELAYANAN TERHADAP KEPUASAN PELANGGAN PADA PT. TEPIAN MULTIMEDIA DI SAMARINDA -, Saiful Tamrin
EKONOMIA Vol 8, No 3 (2019)
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Abstract

Penelitian bertujuan untuk mengetahui pengaruh kehandalan, daya tanggap, jaminan, empati, dan bukti fisik berpengaruh terhadap kepuasan pelanggan. Secara umum penelitian ini bertujuan mengetahui bagaimana pengaruh keandalan berpengaruh signifikan terhadap kepuasan pelanggan pada PT. Tepian Multimedia di Samarinda. Secara khusus untuk mengetahui kehandalan, daya tanggap, jaminan, empati, dan bukti fisik berpengaruh secara parsial terhadap kepuasan pelanggan pada PT. Tepian Multimedia di Samarinda.Metode analisis yang digunakan dalam penelitian ini adalah metode analisis deskriptif dan analisis kuantitatif yaitu dengan analisis regresi linear berganda. Populasi dalam penelitian ini pelanggan PT. Tepian Multimedia di Samarinda sebanyak 20154 populasi. Sampel dalam penelitian ini menggunakan simple random sampling dengan menggunakan teknik rumus slovin,jadi sample yang diambil sebanyak 100 sampel pelanggan PT. Tepian Multimedia di Samarinda.Hasil penelitian menunjukkan bahwa nilai F hitung = 25,597 lebih besar dari F tabel = 2,20, karena Fhitung > Ftabel maka Ho ditolak dan Ha diterima. Dengan menggunakan batas signifikansi 0,05, maka diperoleh nilai signifikansi tersebut lebih kecil dari 0,05 yaitu 0,000. Hasil pengujian hipotesis (H1) melalui hasil perhitungan yang telah dilakukan nilai uji t hitung variabel keandalaan (X1) adalah0,623 dengan ttabel sebesar 1,661maka thitunglebih kecil dari ttabel yaitu 0,623<1,661 dan signifikansi 0,535 > 0,05. Hasil pengujian hipotesis (H2) melalui hasil perhitunganyang telah dilakukan diperoleh nilai uji t hitung variabel daya tanggap (X2) adalah5,093 dengan ttabel sebesar 1,661maka thitung> ttabel yaitu 5,093>1,661 dan signifikansi 0,000< 0,05. Hasil pengujian hipotesis (H3) melalui hasil perhitungan yang telah dilakukan diperoleh nilai uji t hitung
PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG, PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS PADA PERUSAHAAN PLASTIK DAN KEMASAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2015 -, Fifi Nofitasari
EKONOMIA Vol 8, No 3 (2019)
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Abstract

This study aims to prove: (1) Is there a positive and significant influence between cash turnover on profitability in plastic and packaging companies listed on the Indonesia Stock Exchange in 2014-2015? (2) Is there a positive and significant influence between accounts receivable turnover on profitability in plastic and packaging companies listed on the Indonesia Stock Exchange in 2014-2015? (3) Is there a positive and significant influence between inventory turnover on profitability in plastic and packaging companies listed on the Indonesia Stock Exchange in 2014-2015? (4) Is there a simultaneous and significant positive influence between cash turnover, accounts receivable turnover, inventory turnover on profitability in plastic and packaging companies listed on the Indonesia Stock Exchange in 2014-2015. The data collection method used in this study is with or research 2 consecutive years, the method of documentation carried out by collecting and recording data relating to research variables, in this case the company's Annual Financial Report for the Plastic and Packaging sub-sector on the Stock Exchange Indonesia during the 2014-2015 study period. After using financial ratio calculations, statistical statistical tests using sample t test and sample f test were conducted to test three pairs of samples to find out whether the three had a positive and significant effect.The results of the study on the Effect of Cash Turnover, Accounts Receivable Turnover, Inventory Turnover on Profitability concluded that the calculation uses financial ratios and sample t test and sample test f, it is known that there is no positive and significant influence on profitability. These hypotheses are rejected
IMPLEMENTASI SISTEM INFORMAS MANAJEMEN DAERAH (SIMDA) TERHADAP PELAPORAN KEUANGAN DINAS TENAGA KERJA DAN TRANSMIGRASI KABUPATEN KUTAI BARAT Mamang, Arniati A. DG.
EKONOMIA Vol 8, No 3 (2019)
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Abstract

This study is to discuss the Implementationof Regional Management Information Systems (SIMDA) in the Department of Manpower and Transmigration in West Kutai Regency as one ofthe assistants incarrying out financial management and accountability to the government. The analysis used is the suitability of financial management and financial reporting based on applicable government regulations. The method used is a qualitative research method.The implementation of the Regional Management Information System (SIMDA) as a helper software in financial management has been implemented optimally but it is necessary to supervise the use of the system by the leadership so that financial management and financial reporting have more high accountability and avoid deviant or inappropriate things with the prevailing laws and regulations in the implementation of financial management main duties and fctions in accordance with the Government Regulation of the Republic of Indonesia Number 58 of 2005 concerning Regional Financial Management.The implementation of the Regional Management Information System (SIMDA) as a supporting software in the accountability of the preparation of financial statements has been implemented maximally in accordance with the Government Regulation of the Republic of Indonesia Number 71 of 2010 concerning Government Accounting Standards.
ANALISIS SISTEM INFORMASI AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS PADA PT. SAPTA MULIA JAYA Hadinata, NG. Youngki
EKONOMIA Vol 8, No 3 (2019)
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Abstract

The purpose of the research is to find out the cash receipt and expenditure information system applied by PT. Sapta Mulia Jaya is in accordance with the elements of internal control.An accounting information system is a system that processes data and transactions to produce useful information for planning, controlling, and operating a business.The analytical tool used is comparing internal control systems and flowcharts according to the theory applied to PT. Sapta Mulia Jaya and a questionnaire.The results of the analysis that have been stated, it can be seen that the organizational structure that separates functional responsibilities is expressly sufficiently appropriate, the system of authority and recording procedures that provide sufficient protection against wealth, debt, income, and costs (organizational structure that separates functional responsibilities firm), healthy practice in carrying out the duties and functions of each organizational unit (cash receipts and disbursements from purchases are made in cash and accompanied by BKK which is used for proof not by check), employees whose quality is in accordance with responsibility (the company does not follow include employees in the training because the company has a reason that the company already knows the ability of employees).

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