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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 18 Documents
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Search results for , issue "Vol 8, No 4 (2019)" : 18 Documents clear
Analisis Perhitungan Upah Lembur Karyawan Kontrak Pada PT SLJ Global Tbk -, Ristiyani -
EKONOMIA Vol 8, No 4 (2019)
Publisher : EKONOMIA

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Abstract

This company has been done the export to various countries. Since the company tries to achieve the production targets, the company often does overtime work and if demand is large, the company will operate on holidays. The aim of this research is to find out and analyze the suitability of work overtime wages for contract employees at PT SLJ Global Tbk to the Decree of the Minister of Manpower No:KEP.102/MEN/VI/2004. The method used is a comparative method which is comparing the calculation of contract employee work overtime wages of PT SLJ Global Tbk with the calculation of work overtime wages based on the Minister of Manpower Decree No: KEP.102/MEN/VI/2004 on article 11 which contains the calculation of work overtime wages. Calculation of work overtime wages for contract employees experienced a difference of underpayment of 91.28% and testing of hypotheses, the hypothesis was accepted because the calculation of work overtime wages of contract employees was not in accordance with the Decree of the Minister of Manpower No: KEP.102/MEN/VI/2004. Based on the results of the study, it can be concluded that the calculation of work overtime wages of contract employees at PT SLJ Global Tbk does not reach the standards that have been applied by the Government which refers to the Minister of Manpower Decree No: KEP.102/MEN/VI/2004. The difference lies in multiplying hourly of work overtime wages. Seeing this situation, the company is suggested to provide fair and wise welfare to all employees.
PENGARUH STRATEGI DIRECT MARKETING DAN ADVERTISING TERHADAP KEPUTUSAN MEMBELI DI PERUSAHAAN SHOPIE PARIS SAMARINDA -, Yenita Pebrina
EKONOMIA Vol 8, No 4 (2019)
Publisher : EKONOMIA

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Abstract

Based on the formulation of the problem, the objectives obtained are as follows: a) To determine the effect of direct marketing has an influence or not on the decision to buy Shopie Paris in Samarinda. b) To determine the influence of advertising strategy has an influence or not on the decision to buy Shopie Paris in SamarindaThe problems contained in this are as follows: 1) Does the direct marketing strategy have an influence on buying decisions at Paris Shopie Companies in Samarinda? 2) Does the advertising strategy have an influence on buying decisions at Paris Shopie Companies in Samarinda? 3) Does the advertising and direct marketing strategy together have an influence on buying decisions at the Shopie Paris Company in Samarinda?The analytical tool used to analyze uses multiple linear regression analysis. The results of the analysis stated: a) The results of the t test showed that the Direct Marketing variable (X1) had a t count of 2,883> from the t table of 1.98498 with a significant level of 0.005 <0.05 which means that the Direct Marketing (X1) variable had a significant effect on the Buying Decision and it can be seen that the relationship between the Direct Marketing (X1) variable to the Buying Decision (Y) is 0.281. b) The result of the t test shows that the Advertising (X2) variable has a t count of 5.104> from t table of 1.98498 with a significant level of 0.000 <0.05 which means that the Advertising variable (X2) has a significant effect on the Buying Decision and the variable relationship can be known Advertising (X2) on Buying Decision (Y) is equal to 0.460.
ANALISA KINERJA KEUANGAN DITINJAU DARI RASIO LIKUIDITAS, PROFITABILITAS DAN AKTIVITAS PT. INDO POWER ENGINEERING DI SAMARINDA PERIODE 2016-2017 Nahrowi, Enisa Faramitha
EKONOMIA Vol 8, No 4 (2019)
Publisher : EKONOMIA

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Abstract

This research was conducted at PT. Indo Power Engineering in Samarinda. Data collection techniques are library research (library research) that is data collection to obtain secondary data by collecting documents in the form of financial statements (income statement, balance sheet) and scientific work (journal).            Formulation of the problem of whether liquidity ratios (current ratio, cash ratio), profitability ratios (gross profit margins, net profit margins, return on assets, return on equity) and activity ratios (receivable turnover, working capital turnover, fixed asset turnover, total asset turnover ) in samarinda in the financial statements of PT. Indo Power Engineering in 2016 compared to 2017 has decreased.            The basic theory used in this study is financial management. While the analysis tool uses financial statements in the form of balance sheets and profit and loss. In addition to using liquidity ratios (current ratio, cash ratio), profitability ratios (gross profit margins, net profit margins, return on assets, return on equity) and activity ratios (receivable turnover, working capital turnover, fixed asset turnover, total asset turnover).            From the calculation of the Liquidity Ratio in terms of the current ratio has decreased by 15.63%, Cash ratio has decreased by 10.88%. Profitability Ratio in terms of gross profit margin decreased by 0.20%, Net profit margin decreased by 0.60%, ROA decreased by 3.17%, ROE decreased by 0.41%. Activity ratios in terms of receivable turnover decreased by 0.1 times, Working capital turnover did not experience a decrease or increase, the calculation results from 2016 and 2017 remain, Fixed asset turnover did not experience a decrease or increase, the calculation results from 2016 and 2017 fixed and total asset turnover decreased by 0.05%. The hypotheses (1,2,3,4,5,6,7 and 10) are accepted and the hypothesis (8, 9) is rejected. Performance in this company is good, it's just that from 2016 to 2017 has decreased.
EFEKTIVITAS KEBIJAKAN SATU PINTU PENGELOLAAN LIMBAH BAHAN BERBAHAYA DAN BERACUN PADA PT. KALTIM PRIMA COAL EFFECTIVITY OF ONE GATE POLICY OF HAZARDOUS WASTE MANAGEMENT AT PT. KALTIM PRIMA COAL Supriyadi, Nanang i -i
EKONOMIA Vol 8, No 4 (2019)
Publisher : EKONOMIA

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Abstract

Hazardous waste is one of significant environmental aspect at PT. Kaltim Prima Coal (KPC). Management of hazardous waste has to be complied with PP101/2014. Fail to comply with PP 101/2014, the company will received an administration sanction, and can be escalated to government coercive action, suspend of environmental permit and cancellation of environmental permit. Cancellation of environmental permits means operational permit is not valid, in this condition the company not allowed to be operated. The researched was conducted to confirm effectiveness of KPC ‘s strategy, which implement one gate policy in managing their hazardous waste. The policy effectiveness to meet compliance of PP101/2014 and also added value of this strategy were never been measured. The basic theories of this researchs are operational management and cost budget.       The research object only for hazardous waste, the other environmental aspect was excluded. Data of cost hazardous management that will be used only for Sangatta area, Bengalon area was excluded.  PERGUB Kaltim nomor 05/2014 dan SK BLH Kaltim nomor 660.2/K.44/2014 and cost comparison will be used as tools for analiys. The data of research were hazardous waste management at PT. KPC and cost spending for hazardous waste in 5 years (2009 – 2014).       The result of analysis shown score achieved 14.30% from 15% full score. This score means 14.30/15 or equivalent with 95.33% for aspect of hazardous goods and hazardous waste management, based on PERGUB Kaltim 05/2014 and SK BLH Kaltim 660.2/K.44/2014. Calculation cost comparison during five years (2009-2014) shown that total saving cost is USD 2,132,089.00.       Based on this research can be concluded that one gate policy of hazardous management at PT. KPC has been effective to fulfill compliance of PP 101 /2014. Moreover, One gate policy on hazardous waste at KPC was also contributed an added value by saving cost USD 2.132.089 during 5 years (2009-2014)
Evaluasi Kinerja Keuangan Pada PT Timah Persero Tbk Periode 2013 Sampai 2018 -, Siswanto -
EKONOMIA Vol 8, No 4 (2019)
Publisher : EKONOMIA

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Abstract

PT Timah is a producer and exporter of tin, and has an integrated tin mining business segment from mining exploration, processing to marketing.This researcher uses the calculation of the financial performance of PT Timah (persero) TBk in 2013-2018 in terms of the liquidity aspect ratio, namely the curren ratio and the cash ratio has decreased. Profitability ratio, that is, average return on asset and return on equity has decreased, solvability ratio ie average debt to the equity ratio and long term debt to equity ratio increased.The results of the financial performance assessment of PT Timah Persero TBK in 2013-2018 with a liquidity ratio using the carren ratio decreased due to trade receivables and cash equivalents decreased compared to higher current debt as well as Still below industry standard (200), cash ratio decreased due to pay obligation still takes time to sell part of other current assets and still under the industry standard (50). The profitability ratio using return on asset decreases due to gross profit, financial income, net income and prior tax profit resulting in decreased profit resulting still below the industry standard 30 and return on The profit equity after the resulting tax is a business income, gross profit, income before tax has decreased and is still under the industry standard 40. The ratio of solvency using debt to equity ratio increased due to the total debt of the company's short-term bank, post-employment benefit liabilities, bonds payable, and above industry standards (80) and long term debt to equity ratio increased because due to the long-term bank debt of bonds debt, post-employment benefits obligations increased and above the industry standard (10).
ANALISIS PENYAJIAN LAPORAN KEUANGAN DAERAH PP NOMOR 71 TAHUN 2010 PADA BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH (BPKAD) KUTAI KARTANEGARA Listiani, Mutya -
EKONOMIA Vol 8, No 4 (2019)
Publisher : EKONOMIA

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Abstract

         The aim of the study was to analyze the items of the Budget  Realization Report, the Reports on Changes in Budget Balance Reports, Balance Sheet posts, Operational Report items, Cash Flow Report items, Equity Change Report items, Notes Notes posts.  Financial Report on BPKAD Kutai Kartanegara based on PP No. 71 of 2010 with the following research problems, the employee lacks or does not understand the accrual-based accounting system, so that almost all of them are left to superiors and there are delays in reporting financial statements.           Presentation of Financial Statements at BPKAD Kutai Kartanegara, the components of its financial statements, each item is incomplete and meets accrual-based govermant accounting standards PP No.71 of 2010. The basic theory used is public sector accounting that focuses on the presentation of regional financial statements, PP No. 71 of 2010.  The research hypothesis is the posts of the Budget Realization Report, Reports on Changes in Budget Balance More, Balance Sheet posts, Operational Report posts, Cash Flow Report items, Equity Change Report items, Posts Notes to the Financial Statements preseted by BPKAD Kutai Kartanegara have not been in accordance with Government Regulation No. 71 of 2010. The Analysis tool used in this study is a comparative method, comparing the BPKAD financial statements of Kutai Kartanegara with PP No. 71 of 2010 using the Dean J. Champion formula in 1990.            The results showed that the first hypothesis was accepted that the presentation of Budget Realization Report posts was not appropriate, the second hypothesis is rejected the presetation of the Change Report Budget Budget posts are more suitable, the third hypothesis is accepted the presentation of Neraca posts is not appropriate, the fourth hypothesis is rejected, the presentation of Operational Report posts is quite appropriate, the fifth hypothesis is accepted the presentation of the items of the Cash Flow Statement is not appropriate, the sixth hypothesis is rejected the presentation of Equity Change Report posts is very appropriate, The seventh hypothesis is rejected by the presentation of the items. Notes the Financial Statements are very appropriate.
ANALISIS PERSEDIAAN BAHAN BAKU PADA PRODUKSI TAHU PAK BAMBANG DI KECAMATAN SAMARINDA ULU KOTA SAMARINDA Negara, Andre Abdini
EKONOMIA Vol 8, No 4 (2019)
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Abstract

Andre Abdini Negara: Analysis of Inventory of Raw Materials in Tahu Pak Bambang Production in Samarinda Ulu District, Samarinda City. Under the guidance of Mr. H. Eddy Soegiarto K. and Mrs. Andi Indrawati.This research was conducted to find out whether the amount of purchases or orders of soybean raw materials made by home industries tahu Pak Bambang was economical, and whether the frequency of buying or ordering soybean raw materials made by home industries Tahu Pak Bambang was optimal.The analysis used in this study is an analysis of the optimal number of purchases or orders, the frequency of economical purchases or orders, and total inventory costs based on the Economic Order Quantity (EOQ) method and then compared with calculations according to home industry.Based on the results of the analysis, it is known that the amount of raw material purchase or order of tofu production in the form of soybeans that has been carried out by home industry Tahu Mr. Bambang during the period of January to April 2019 is not yet economical. Besides that, the frequency of buying or ordering raw materials for tofu production in the form of soybeans that have been carried out by home industries Tahu Mr. Bambang during the period of January to April 2019 is not optimal, as well as the total cost of raw material production in the form of soybeans issued by the home industry Tahu Mr. Bambang that during the period of January to April 2019 was higher than the total cost of soybean raw material supplies based on the Economic Order Quantity (EOQ) method
ANALISA PENGARUH PROFITABILITAS TERHADAP HARGA SAHAM PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011 - 2015 Astrada, Danis Dirga Bangkit
EKONOMIA Vol 8, No 4 (2019)
Publisher : EKONOMIA

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Abstract

Tujuan penelitian adalah untuk mengetahui pengaruh profitabilitas terhadap harga saham perusahaan pertambangan di BEI tahun 2011 – 2015.Metode yang digunakan dalam penelitian ini mengambil dari 29 perusahaan pertambangan, didapatkan 4 sample yang sesuai dengan kriteria. Pengujian statistik menggunakan program spss 23.00.Hasil penelitian secara simultan menujukan bahwa variabel tidak berpengaruh signifikan. Secara parsial menunjkan bahwa variable ROA berpengaruh signifikan terhadap harga saham, ROE tidak berpengaruh signifikan terhadap harga saham,dan EPS tidak berpengaruh signifikan terhadap harga saham.

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