cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota samarinda,
Kalimantan timur
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
 1   2   3 
Search results for , issue "Vol 8, No 3 (2019)" : 21 Documents clear
PENERAPAN SISTEM INFORMASI AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS PADA PT. KRESNA REKSA FINANCE CABANG SAMARINDA Wahyudi, Wahyudi Wahyudi
EKONOMIA Vol 8, No 3 (2019)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (346.717 KB)

Abstract

The Acceptance Accounting Information System and the Samarinda Branch Cash flow, under the guidance of Mrs. Titin Ruliana and Mrs. Rina Masithoh Haryadi. The purpose of this research is to design information systems for acceptance and flow at PT. Kresna Reksa Finance Samarinda Branch.   In accordance with the purpose of this study, the main points raised are: (1) To know and release the application of the cash accounting information system at PT. Kresan Reksa Finance, (2) To find out and analyze the application of information systems at PT. Kresan Reksa Finance ".          The analytical tool used in this study is comparing measurements and analysis with internal theories applied by PT. Kresna Reksa Finance.          After going through the stages of research, analysis and discussion of internal problems that PT. Kresna Reksa Finance is quite in line with the numbers - internal internships, especially for "68%" results which means it's good enough. 
ANALISIS PENGARUH DANA PIHAK KETIGA (DPK) DAN TINGKAT SUKU BUNGA KREDIT TERHADAP PENYALURAN KREDIT MODAL KERJA PADA PT BANK PEMBANGUNAN DAERAH KALTIMTARA DI SAMARINDA Wulansari, Eka Dwanty
EKONOMIA Vol 8, No 3 (2019)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (786.356 KB)

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Dana Pihak Ketiga (DPK) dan tingkat suku bunga kredit terhadap penyaluran kredit modal kerja pada PT Bank Pembangunan Daerah Kaltimtara di Samarinda, pengaruh Dana Pihak Ketiga (DPK) terhadap penyaluran kredit modal kerja pada PT Bank Pembangunan Daerah Kaltimtara di Samarinda dan pengaruh tingkat suku bunga kredit terhadap penyaluran kredit modal kerja pada PT Bank Pembangunan Daerah Kaltimtara di Samarinda.Berdasarkan pokok permasalahan yang telah dikemukakan sebelumnya, maka penulis mengemukakan hipotesis yaitu terdapat pengaruh yang signifikan antara Dana Pihak Ketiga (DPK) dan tingkat suku bunga kredit terhadap penyaluran kredit modal kerja pada PT Bank Pembangunan Daerah Kaltimtara di Samarinda, terdapat pengaruh yang signifikan antara Dana Pihak Ketiga (DPK) terhadap penyaluran kredit modal kerja pada PT Bank Pembangunan Daerah Kaltimtara di Samarinda dan terdapat pengaruh yang signifikan antara tingkat suku bunga kredit terhadap penyaluran kredit modal kerja pada PT Bank Pembangunan Daerah Kaltimtara di Samarinda.Berdasarkan hasil penelitian diketahui Dana Pihak Ketiga (DPK) dan tingkat suku bunga kredit berpengaruh terhadap penyaluran kredit modal kerja pada PT Bank Pembangunan Daerah Kaltimtara di Samarinda. Dana Pihak Ketiga (DPK) berpengaruh terhadap penyaluran kredit modal kerja pada PT Bank Pembangunan Daerah Kaltimtara di Samarinda. Tingkat suku bunga kredit berpengaruh tidak signifikan terhadap penyaluran kredit modal kerja pada PT Bank Pembangunan Daerah Kaltimtara di Samarinda
Audit Manajemen Atas Fungsi Keuangan Terhadap Pengelolaan Piutang dan Penerimaan Kas Pada PT. Kalindo Etam Sari, Vernia Kartika
EKONOMIA Vol 8, No 3 (2019)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (389.136 KB)

Abstract

The purpose of this study is to find out and analyze the implementation of management audits in the management of financial functions at PT. Kalindo Etam has not met internal control standards. The analytical tool used is a comparative method.The results of this study indicate that the implementation of an internal control system of accounting for accounts receivable and cash receipts at PT. Kalindo Etam is not going well, it is proven that the results of the cash receipt analysis get an inaccurate relative value and the results of the analysis on accounts receivable accounting get a relatively inappropriate value. The procedure for testing the management control system for the financial functions of the accounts receivable and cash receipts also results in a less appropriate relative value. The conclusions of this study are generally viewed from the main elements of internal control, namely healthy practices, employees who are in accordance with their quality and audit procedures for testing controls on financial functions at PT. Kalindo Etam is less suitable to be carried out especially in the accounting section of accounts receivable and cash receipts.
ANALISIS RASIO LIKUIDITAS, PROFITABILITAS DAN LEVERAGE PADA PT. TRINITY AUTO SAMARINDA -, Sri Wahyuni
EKONOMIA Vol 8, No 3 (2019)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (498.069 KB)

Abstract

The analytical tool used to measure liquidity ratios includes the current ratio, to measure profitability ratios the analytical tool used is return on assets, while to measure leverage the analytical tool used is the debt ratio. Based on the results of analysis and discussion, the financial performance of PT. Trinity Auto Samarinda in terms of liquidity ratio, profitability and leverage decreased from 2014 to 2016. The company's current ratio in 2014 was 3.92%, increased in 2015 to 5.75%, but in 2016 it decreased to 2.17%. The return on assets ratio decreased by 7.71% in 2014 to 2.42% in 2015, then to 0.70% in 2016. The results of the debt ratio study showed that 2014 amounted to 17.50%, increasing to 32, 81% in 2015 and in 2016 it rose again to 48%. Thus with this, the hypothesis that researcher stated earlier is: "There has been an increase in company performance at PT. Trinity Auto Samarinda in the period 2014 to 2016 in terms of analysis of liquidity ratios, profitability and leverage" was rejected. This is because most of results analysis of ratio declined from 2014 to 2016.
ANALISIS KINERJA KEUANGAN BERDASARKAN RASIO PROFITABILITAS PADA USAHA SHOES CARE CLINIC DI SAMARINDA PERIODE 2016 – 2017 -, Adi Nurrahim
EKONOMIA Vol 8, No 3 (2019)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (360.207 KB)

Abstract

The purpose of this research is to analyze financial performance of Shoes Care Clinic business in Samarinda based on profitability ratio.        This research uses the theoretical basis of financial management theory regarding financial performance analysis based on profitability ratios. Analytical tools used in this study Net Profit Margin, Return on Investment and Return on Equity.        Based on the results of analysis and discussion, the financial performance of  Shoes Care Clinic business decreased from 2016 to 2017. Net Profit Margin in 2016 was 0,22% decreased in 2017 to 0.1651%. Return On Investment in 2016 was 0,3357% decreased in 2017 to 0,1926% and Return on Equity in 2016 was 0,3546 decreased in 2017 to 0,2006%.             The results of this study indicate that the Shoes Care Clinic business has not been efficient in managing its capital due to increased business costs and reduced operating revenues. Thus with this the hypothesis that researcher stated earlier is:”The financial performance of Shoes Care Clinic business Samarinda has decreased in terms of profitability ratio from 2016 to 2017” was accepted. This is because results of analysis  from 2016 to 2017 decreased.
ANALISIS PERHITUNGAN UPAH LEMBUR KERJA KARYAWAN PADA PT. KDC SAMARINDA -, Rahmawati -
EKONOMIA Vol 8, No 3 (2019)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (568.174 KB)

Abstract

PT. KDC Samarinda is in accordance with the Decree of Minister of Manpower and Transmigration of the Republic of Indonesia Number KEP.102 / MEN / VI / 2004 or not.The authors put forward the hypothesis as follows: "that the calculation of overtime work wage at PT. KDC is not in accordance with Minister of Manpower and Transmigration Decree No. KEP.102/MEN/VI/2004."Testing the truth of the hypothesis that has been proposed, the authors compare the calculation of PT. KDC with Decree of Minister of Manpower and Transmigration of the Republic of Indonesia Number KEP.102/ MEN/VI/2004 which result is calculation of PT. KDC is incompatible with Minister of Manpower and Transmigration Decree No. KEP.102/Men/VI/2004 concerning Overtime and Overtime Working Units Article 8 paragraph 2 and article 11.Based on the results of the analysis is considered the calculation of overtime work wage PT. KDC is not in accordance with Minister of Manpower and Transmigration Decree No. KEP.102/MEN/VI/2004 concerning Overtime and Overtime Wages so the author's hypothesis is accepted.
Analisis Kinerja Keuangan Koperasi Karyawan Bukopin Samarinda Pada Tahun 2014 - 2016 -, Andriansyah -
EKONOMIA Vol 8, No 3 (2019)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (617.789 KB)

Abstract

Tujuan penelitian adalah untuk mengetahui kinerja keuangan koperasi karyawan bukopin samarinda dengan menggunakan rasio likuiditas, rasio solvabilitas dan rasio rentabilitas berdasarkan Peraturan Menteri Negara Koperasi dan      Usaha      Kecil      dan      Menengah      Republik      Indonesia,      Nomor 06/Per/M.KUKM/V/2006  tanggal   1   Mei   2006   tentang  Pedoman   Penilaian Koperasi Berprestasi/koperasi award.Berdasarkan  hasil  analisis  rasio  yang  dilakukan  dengan  menggunakan rasio likuiditas pada tahun 2014-2016 berada dalam kriteria baik sekali dan cukup baik, rasio solvabilitas pada tahun 2014-2016 berada dalam kriteria tidak baik dan rasio rentabilitas pada tahun 2014-2016 berada dalam kriteria cukup baik dan baik sekali.
ANALISIS KINERJA KEUANGAN PT. UNITED TRACTOR TBK -, Ilaika Lafiari
EKONOMIA Vol 8, No 3 (2019)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (482.977 KB)

Abstract

The theoretical basis of this research is financial management that focuses on financial ratios. The analytical tool used is liquidity ratio, Solvability ratio, Profitability and Growth ratios. The results of the analysis and discussion show that the liquidity growth from the Current Ratio aspect has decreased for 3 years, namely in 2012 by -4%, in 2013 by -25%, and in 2014 by -9%. 2015 experienced a growth of 2% and 2016 of 3%. Cash Ratiom experienced growth from 2012 by -40% to 68% in 2013. In 2014, 27% grew to 28% in 2015, and 2016 decreased by 7%. Debt to Asset Ratio grew from -35% in 2012 to 45% in 2013. In 2014, 6% grew to 15% in 2015. 2016 decreased by 3%. Debt To Equity Ratio experienced growth in 2012 of -45% to 64% in 2013. 2014 decreased by 13% and 2015 grew by 21%. 2016 decreased by 6%. In 2012 Return on Investment amounted to 6%, decreased for 3 years, namely 2013 by -39%, 2014 by -9% and 2015 by -40%. 2016 experienced a growth of 67%. Return on Equity decreased for 4 years, namely in 2012 amounted to -10%, in 2013 amounted to -21%, in 2014 amounted to -7%, in 2015 at -29% and experienced growth in 2016 of 60%. Based on the results of the analysis show that there is growth and decline (fluctuations) in financial performance both in the previous year and after, namely from 2012-2016. Thus the hypothesis is rejected or unacceptable
ANALISIS ANGGARAN DAN REALISASI BIAYA PRODUKSI PADA PERUSAHAAN DAERAH AIR MINUM (PDAM) TIRTA KENCANA KOTA SAMARINDA Diatarhani, Anggia Putri
EKONOMIA Vol 8, No 3 (2019)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (620.744 KB)

Abstract

The aim of this research is to find and analyze the cost variance, so the company could control the management of water production cost on Local Water Supply Utility (PDAM) Tirta Kencana Kota Samarinda, with the formulation of the problem : 1) Is there a favorable variance between the cost budget made with the realization on the materials cost in 2013 until 2017 on Local Water Supply Utility (PDAM) Tirta Kencana Kota Samarinda? 2) Is there a favorable variance between the cost budget made with the realization on the direct labor cost in 2013 until 2017 on Local Water Supply Utility (PDAM) Tirta Kencana Kota Samarinda?2) Is there a favorable variance between the cost budget made with the realization on the factory overhead cost in 2013 until 2017 on Local Water Supply Utility (PDAM) Tirta Kencana Kota Samarinda?. Theoretical basis in this study is Cost Accounting. The tool that is used to do this research is variance analysis of materials cost, variance alaysis of direct labor cost, and variance of factory overhead cost. The result of this research showed that Local Water Supply Utility (PDAM) Tirta Kencana Kota Samarinda, experience favorable variance and also unfavorable variance in the management of water production cost on the materials cost is favorable variance, on direct labor cost is unfavorable variance, and on factory overhead cost is favorable variance.
PENERAPAN SISTEM INFORMASI AKUNTANSI ATAS SIKLUS PENDAPATAN PADA PT. PLN (PERSERO) RAYON SAMARINDA SEBERANG Muhyar, Edy Muhyar
EKONOMIA Vol 8, No 3 (2019)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (540.968 KB)

Abstract

Edy Muhyar, Faculty of Economics, University August 17, 1945 Samarinda, Application of Accounting Information Systems for the Revenue Cycle at PT. PLN (Persero) Samarinda Seberang Rayon, under the guidance of Mrs. Mardiana and Mrs. Camelia Verahastuti.The accounting information system implemented at PT. PLN (Persero) Rayon Samarinda Seberang as well as in general but based on observations of the accounting information system has not gone well, this is due to the lack of skills (skills) possessed in using customer data processing applications, so that learning and training is needed. In addition, in carrying out the task there is a dual function, so the possibility of an indication of detrimental to PT. PLN (Persero) Samarinda Seberang Rayon. The author chose PT. PLN (Persero) Rayon Samarinda Seberang as the object of research because it is interested in the problem of accounting information systems for the income cycle. The purpose of this study was to determine the application of accounting information systems for the income cycle carried out at PT. PLN (Persero) Samarinda Seberang Rayon based on internal control components.The analytical tool used in this study is comparing the components of the internal control system and flowchart according to the theory with the internal control system applied to PT. PLN (Persero) Samarinda Seberang Rayon and questionnaire.After going through the research phase, analysis and discussion is known that the internal control system applied by PT. PLN (Persero) Rayon Samarinda Seberang is in accordance with the components of internal control, this is seen from the results of the study which obtained 83.2% which means it is very suitable. Thus, the proposed hypothesis is that the application of accounting information systems to the income cycle at PT. PLN (Persero) Samarinda Seberang Rayon, not in accordance with the components of internal control rejected) .

Page 2 of 3 | Total Record : 21

 1   2   3 

Filter by Year

2019 2019


Reset
Filter By Issues
All Issue Vol 10, No 3 (2021) Vol 10, No 2 (2021) Vol 10, No 1 (2021) Vol 9, No 3 (2020) Vol 9, No 2 (2020) Vol 9, No 1 (2020) Vol 8, No 5 (2019) Vol 8, No 4 (2019) Vol 8, No 3 (2019) Vol 8, No 2 (2019) Vol 8, No 1 (2019) Vol 7, No 4 (2018) Vol 7, No 3 (2018) Vol 7, No 3 (2018) Vol 7, No 2 (2018) Vol 7, No 1 (2018) Vol 6, No 3 (2017) Vol 6, No 2 (2017) Vol 6, No 1 (2017) Vol 5, No 3 (2016) Vol 5, No 2 (2016) Vol 5, No 1 (2016) Vol 4, No 3 (2015) Vol 4, No 2 (2015) Vol 4, No 1 (2015) Vol 3, No 3 (2014) Vol 3, No 2 (2014) Vol 3, No 1 (2014) Vol 2, No 2 (2013) Vol 2, No 1 (2013) Vol 1, No 1 (2012) More Issue