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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 9, No 1 (2020)" : 18 Documents clear
SISTEM AKUNTANSI PENGGAJIAN PADA CV. MAHKOTA SPORT DI SAMARINDA Danna Solihin, Yuliana Ari H.Eddy Soegiarto
EKONOMIA Vol 9, No 1 (2020)
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Abstract

notes, and report) and collect it tobecome financial information, then report it to easily management in company financial management, the sales system is a component that is paid by the company the employees as a service for the performance that has been given to the company, such compensation is usually given to employess.                                                                        The purpose of this thesis research is to find out and analyze the implementation of the CV. Mahkota Sport accounting sistem.                                                                        The author analysis the payroll system on the CV. Mahkota Sport by using comparing the system applied in the company with the actul system according to the theory and comparing the flow chart attached to the interview process in the form of aquestionnaire which means that according to data by using many answer or interview with part of the related part is accounting for 4 person                                                                        Results analysis mentioning the accounting system at CV. Mahkota Sport is enough according to meed internal control which is supported with questionary results from 16 items questions with score answer yes 75% CV. Mahkota Sport satisfies the elements of a good internal control system. However, there are a number of things that need to be considered, namely in depth examination. Based system implemented by the company has been carried out quite well.
ANALISIS PENYAJIAN LAPORAN KEUANGAN PADA PT. GARUDA SAKTI SENDAWAR Umi Kulsum, Abdillah Fauzi, Elfreda Aplonia Lau,
EKONOMIA Vol 9, No 1 (2020)
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The formulation of this research problem is whether the presentation of financial statements at PT. Garuda Sakti Sendawar has been in accordance with the provisions of presentation of financial statements SAK ETAP Year 2016. This study aims to know and present the financial statements at PT. Garuda Sakti Sendawar based on SAK ETAP Year 2016.            The basic theory used in this study is financial accounting that focuses on the presentation of financial statements based on the financial accounting standards of entities without public accountability in 2016. To analyze the authors use the formula Dean J. Champion.            The hypothesis of this study is the presentation of financial statements at PT. Garuda Sakti Sendawar Year 2014, 2015 and 2016 not in accordance with SAK ETAP Year 2016.The analytical tool used is the presentation of financial statements according to Financial Accounting Standards Entity Without Public Accountability (SAK ETAP) Year 2016.            The results of presentation of financial statements at PT. Garuda Sakti Sendawar 2014, 2015 and 2016 are not suitable according to SAK ETAP Year 2016 with a percentage range of 12.5%, so the hypothesis of this study is accepted.
PENGARUH GAYA KEPEMIMPINAN, MOTIVASI DAN DISIPLIN KERJA TERHADAP KINERJA PEGAWAI PT.TERAS PURAI TANAJAYA DI DESA MENCIMAI KUTAI BARAT Taghfirul Azhima Yoga Siswa3, Ronald James Mozes Robin Jonathan
EKONOMIA Vol 9, No 1 (2020)
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The purpose of this study to determine: 1) To find out the leadership style on the performance of PT. Teras Purai Tanajaya employees in Mencimai Village, Kutai Barat. 2) To find out the motivation for the performance of employees of PT. Teras Purai Tanajaya in Mencimai Village, Kutai Barat. 3) To find out the work discipline on the performance of the employees of PT. Teras Purai Tanajaya in Mencimai Village,Kutai Barat. 4) To know the style of leadership, motivation and discipline on the performance of employees of PT. Teras Purai Tanajaya in Mencimai Village Kutai Barat.Analysis tools include Validity Test, Reliability Test, Normality Test, Linearity Test, Heterokedasticity Test, Multicollinearity Test, Autocorrelation Test, Analysis of Multiple Linear Regression, R Square Test, Partial Test and Simultaneous Test. Furthermore, data processing is done to change the results data from research into a new information that can be used in making conclusions.The results of data analysis in this study indicate that the leadership style variable has a positive and significant influence on the performance of employees of PT. Teras Purai Tanajaya in Mencimai Village Kutai Barat. Work motivation variables have a positive and significant influence on the performance of employees of PT. Teras Purai Tanajaya in Mencimai Village Kutai Barat. Work discipline variables have a positive and significant influence on the performance of employees of PT. Teras Purai Tanajaya in Mencimai Village Kutai Barat. Leadership style, work motivation and work discipline have a positive and significant influence together on the performance of employees of PT. Teras Purai Tanajaya  in Mencimai Village Kutai Barat
ANALISIS KINERJA KEUANGAN PADA PERUSAHAAN TEKSTIL DAN GARMEN YANG TERDAFTAR DI BEI (PERIODE 2015-2017) Camelia Verahastuti, Nur Hasanah, H. Eddy Soegiarto K ,
EKONOMIA Vol 9, No 1 (2020)
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Textile and garment companies that are the object of research is PT Indo Rama Synthetics Tbk, PT Pan Brothers Tbk, PT Ricky Putra Globalindo Tbk, PT Star Petrochem Tbk, PT Trisula Internasional Tbk dan PT Nusantara Inti Corpora Tbk. The analysis technique used are current ratio, quick ratio, debt to assets ratio, debt to equity ratio, return on assets and return on equity. The date used is the companies financial statement in 2015-2017.The theory of this research is that financial management focuses on financial ratio analysis using 3 ratios, namely liquidity ratios, solvency ratios and profitability ratios. This study uses a descriptive method in which the authors describe the financial performance of textile and garment companies listed for period 2015, 2016, 2017.The results showed : 1) The liquidity ratio in the current ratio and quick ratio has increased from year to year, seen from the industry average, PT Pan Brothers Tbk has the best performance in terms of liquidity ratios compared to other companies. 2) Solvability ratio on debt to assets ratio and debt to equity ratio fluctuate from year to year, seen from the industry average, PT Star Petrochem Tbk has the best performance in terms of solvency ratio compared to other companies. 3) Profitability ratios on return on assets and return on equity have decreased from year to year, seen from the industry average, PT Trisula Internasional Tbk has the best performance in terms of profitability ratios compared to other companies
ANALISIS MODAL KERJA DAN TINGKAT PROFITABILITAS (Pada PT. Bara Jaya Internasional Tbk Pada Tahun 2013-2017) Danna Solihin, Marlina, Mardiana,
EKONOMIA Vol 9, No 1 (2020)
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Working capital is very important for companies, because companies always need working capital to finance their daily operations. The purpose of this study is to find out and analyze working capital as measured by working capital turnover and profitability as measured by return on investment at PT. Bara Jaya Internasional Tbk in 2013-2017 was higher or lower compared to the industry average of mining companies listing on the IDX.The research method used in this study focused on PT. Bara Jaya Internasional Tbk which focuses on financial statements, which consist of balance sheet and profit / loss report. The report is used to analyze working capital and the level of profitability measured using working capital turnover and return on investment (ROI).Working capital turnover in 2013 amounted to 5 times, in 2014 amounted to 1 time, in 2015 amounted to 0.2 times, in 2016 amounting to (0.1) times and in 2017 (0.1) times. The return on investment in 2013 was 0.9%, in 2014 amounted to 3%, 2015 was (9%), 2016 was (18%), and 2017 was (30%).The conclusion of this study is that working capital as measured by working capital turnover and the level of profitability as measured by return on investment at PT. Bara Jaya Internasional Tbk in 2013-2017 was lower than the industry average of working capital turnover of mining companies listed on the IDX and lower profitability compared to the industry average return on investment of mining companies listing on the IDX.
Analisis Kinerja Keuangan Koperasi Siswa SMK Terate Samarinda Periode 2017 - 2018 Mardiana, Bagas Eko Prayogo, Ivana Nina Esterlin
EKONOMIA Vol 9, No 1 (2020)
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 Tujuan penelitian ini adalah untuk mengetahui Kinerja Keuangan Koperasi Siswa SMK Terate Samarinda yang ditinjau dari Rasio Likuiditas, Rasio Leverage, Rasio Rentabilitas, dan Rasio Aktivitas 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.            Secara keseluruhan Kinerja Keuangan Koperasi Siswa SMK Terate Samarinda untuk jangka pendek belum optimal disebabkan banyaknya dana yang menganggur, sedangkan pengelolaan dana untuk jangka panjang sudah teroptimalkan dengan baik
ANALISIS KINERJA KEUANGAN PADA PERUM BULOG SUB DIVISI REGIONAL SAMARINDA (PERIODE 2016-2018) Danna Solihin, Novel Ingan, LCA Robin Jonathan,
EKONOMIA Vol 9, No 1 (2020)
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The purpose of doing research is to analyze the Financial performance of the company's Growth on a Regional Sub-division Bulog Perum Samarinda 2016-2018 Period in terms of the ratio of the solvency ratio, liquidity ratio and the ratio of profitability, Activity .Data analysis technique used is a financial ratio analysis of liquidity (current ratio and quick ratio), solvency (total debt to asset ratio), profitability (net profit margin), and activities (asset turn over).Results of the study of the growth of the financial performance on a Regional Sub-division Bulog Perum Samarinda as measured by Current Ratio 2016-2017 and 2017-2018 period of decline. The growth of financial performance on a Regional Sub-division Bulog Perum Samarinda as measured with the Quick Ratio 2016-2017 and 2017-2018 period of decline. The growth of financial performance on a Regional Sub-division Bulog Perum Samarinda as measured by Total Debt to Total Asset Ratio 2016-2017 and 2017-2018 period of decline. The growth of financial performance on a Regional Sub-division Bulog Perum Samarinda as measured by Net Profit Margin period of 2016-2017 and 2017-2018 decline. The growth of financial performance on a Regional Sub-division Bulog Perum Samarinda as measured by Asset Turnover period of 2016-2017 and 2017-2018 has increased
Pengaruh Modal Kerja Yang Ditinjau Dari Perputaran Kas, Perputaran Piutang Dan Perputaran Persediaan Terhadap Return On Asset (ROA) Pada Perusahaan Sub Sektor Jasa Komputer Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2013 – 2017 Heriyanto, Ahmad Rifai, Titin Ruliana,
EKONOMIA Vol 9, No 1 (2020)
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This study aims to prove: Is working capital viewed from cash turnover affecting the level of Return On Assets (ROA) in Computer Services Sub Sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2013-2017 ?, Is working capital reviewed from accounts receivable turnover affects the level of Return On Assets (ROA) in Computer Services Sub Sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2013-2017 ?, Does working capital reviewed from inventory turnover affect the rate of Return On Assets (ROA) Computer Services Sub Sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2013-2017 ?, Are working capital reviewed from cash turnover, accounts receivable turnover, inventory turnover affect the level of Return On Assets (ROA) in companies of the Computer Services Sub Sector listed on the Indonesia Stock Exchange (IDX) for the period 2013-2017.The theoretical basis of this research is financial management which focuses on cash turnover, inventory turnover turnover and Return On Assets (ROA). the analytical tool used is ratio and linear multiple regression.The results of the study of the effect of cash turnover on Return On Assets (ROA) concluded with a sample test t, it is known that there is a positive and significant influence on Return On Assets (ROA). thus hypothesis 1 is accepted. For accounts receivable turnover and inventory turnover on Return On Assets (ROA) concluded by sample test t, it is known that there is no positive and no significant effect on Return On Assets (ROA). Thus hypotheses 2 and 3 are rejected. And for the results of the study the effect of cash turnover, accounts receivable turnover and inventory turnover on Return On Assets (ROA) concluded with a sample test f, it is known that there is a positive and significant influence on Return On Assets (ROA). thus hypothesis 4 is accepted.
PREDIKSI KEBANGKRUTAN PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Rina Masithoh, Hapsari Muryana Titin Ruliana
EKONOMIA Vol 9, No 1 (2020)
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Bankruptcy is one phenomenon that often occurs in the business world. Pharmaceutical companies in Indonesia have also experienced several problems that must be faced today, such as raw materials that are still imported from abroad are a burden on companies due to high dollars, considering transactions carried out using foreign currencies. Seeing the importance of predictions regarding information about the potential for bankruptcy of the company, the authors are interested in conducting research.The purpose of this study was to find out and analyze the potential bankruptcy of pharmaceutical companies using the Altman Z-Score method.The pharmaceutical companies studied were 8 companies. The analysis technique in this study used the Z-Score method by Altman using the formula Z = 1.2 X1 + 1.4 X2 + 3.3 X3 + 0.6 X4 + 1.0 X5. The companies studied were then classified into 3 groups namely companies that did not go bankrupt (Z-Score> 2.99), companies that were vulnerable (1.81 <Z-Score <2.99), and companies that could potentially go bankrupt (Z- Score <1.81).The results of this study are for the period 2013, 2014, 2015, 2016, and 2017 stating that the 8 pharmaceutical companies studied were PT Darya-Varia Laboratoria Tbk, PT Indofarma Tbk, PT Kimia Farma Tbk, PT Kalbe Farma Tbk, PT Merck Tbk, PT Pyridam Farma Tbk, PT Industri Jamu dan Farmasi Sido Tbk, dan PT Tempo Scan Pacific Tbk fall into the category of not going bankrupt with the number of Z-Score above 2.99.Based on the conclusions that have been stated, stating that the Pharmaceutical Companies studied in the period 2013, 2014, 2015, 2016, and 2017 fall into the category of not going bankrupt with a Z-Score above 2.99. The conclusion of the research results states that the hypothesis is rejected.
ANALISIS PENYAJIAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL DAN MENENGAH (SAK-EMKM) PADA CV. UNITED TEHNIK Sunarto, Ita Permatasari 1, Titin Ruliana 2,
EKONOMIA Vol 9, No 1 (2020)
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This study aims to determine and analyze the presentation of financial statements on CV. United Tehnik for 2017 and 2018 based on SAK EMKM in 2018.This study aims to determine and analyze the presentation of financial statements on CV. United Tehnik for 2017 and 2018 based on SAK EMKM in 2018.             The theoretical basis used in this study is financial accounting. Financial accounting is an accounting science that presents financial statements to find out financial performance information in a company. The hypothesis of this study is the presentation of financial statements on CV. United Tehnik for 2017 is not yet in accordance with the provisions of the SAK EMKM in 2018 and the presentation of financial statements on CV. United Tehnik of 2018 is not yet in accordance with the SAK EMKM provisions in 2018.             The analytical tool used in this study is a comparative method that is a method that compares the theories of accounting practice, namely the Financial Accounting Standards of Mikro, Small and Medium Entities in 2018 with the financial statements of CV. United Tehnik for 2017 and 2018.             The results of the study show that the presentation of financial statements on the CV. The United Technique for 2017 is not yet in accordance with the criteria of 50% testing the hypothesis accepted and the presentation of financial statements on the CV. United Technique Year 2018 according to the criteria value of 60% hypothesis testing is rejected. The conclusion of this study is that the presentation of financial statements for 2017 is not appropriate, the hypothesis proposed is accepted and the presentation of the financial statements for 2018 is appropriate, the proposed hypothesis is rejected.

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