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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
FAKTOR – FAKTOR YANG MEMPENGARUHI KINERJA KARYAWAN PT KOBEXINDO TRACTORS Tbk CABANG SAMARINDA Eka Yudhyani3, Muhammad Saripudin1, Theresia Militina2,
EKONOMIA Vol 9, No 1 (2020)
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Factors Affecting the Performance of Employees of PT Kobexindo Tractors Tbk Samarinda Branch" under the guidance of Mrs. Theresia Militina as Advisor Lecturer I and Ms. Eka Yudhyani as Supervisor II.The purpose of this study was to determine the effect of variables of leadership, compensation, motivation, and work discipline on the performance of employees of PT Kobexindo Tractors Tbk Samarinda Branch. According to Arikunto (2003: 112), this research is population research because all employees who work at PT Kobexindo Tractors Tbk Samarinda Branch are 35 people and because the population is small, saturated sampling or census techniques are used, which is the entire population as the research sample.        Leadership has a positive but not significant effect on the performance of employees of PT Kobexindo Tractors Tbk Samarinda Branch. The results of this study to explain that the leadership at PT Kobexindo Tractors Tbk Samarinda Branch has not run as expected. Compensation variables affect the performance of employees of PT Kobexindo Tractors Tbk Samarinda Branch. This is because there are positive and significant influences between the two variables. The results of this study want to explain that proper compensation is in accordance with the life needs of employees / employees of PT Kobexindo Tractors Tbk Samarinda. Motivation variable affects the performance of employees of PT Kobexindo Tractors Tbk Samarinda Branch. This is because there are positive and significant influences between the two variables. The results of this study want to explain that work motivation can increase work enthusiasm, so that it affects the performance of employees. Discipline variables affect the performance of employees of PT Kobexindo Tractors Tbk Samarinda Branch. This is because there are positive and significant influences between the two variables. The results of this study to explain that work discipline can improve employee performance.  
ANALISIS KINERJA KEUANGAN PADA PT. ELNUSA TBK PERIODE 2013-2017 Citra, Anggun Tiara
EKONOMIA Vol 9, No 1 (2020)
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 The background of this research is that every company is required to improve its performance, The development of the company must always be evaluated in order to know the strengths and weaknesses of the company. This research aims to know and analyze the decrease in liquidity ratios based on current ratio, solvency ratios based on debt to equity ratio, profitability ratios based on return on assets, and activity ratios based on total assets turnover.This study aims to determine the decline in terms of liquidity ratios measured from Current Ratio, solvability ratios measured from Debt to Equity Ratio, profitability ratios measured from Return on Assets, and activity ratios measured from Total Assets Turnover from 2013 to 2017.The basic theory of this this research is that financial management which focuses on each of the liquidity ratios measured from the current ratio, solvability ratios measured from Debt to Equity Ratio, profitability ratios measured from Return on Assets and activity ratios measured from Total Assets Turnover.The ratio is measured from the Total Assets Turnover. The ratio is measured by the current ratio, the profitability ratio is measured from the current ratio. Data needed is 5 years, namely in 2013 to 2017 data obtained from the Indonesian stock exchangeThe results of the study showed: 1) the current ratio experienced an increase in 2013-2014, decreased in 2015, experienced an increase in 2016, and decreased in 2017. 2) the debt to equity ratio decreased in 2013-2014, experienced an increase in 2015, decreased in 2016, and experienced an increase in 2017. 3)the return on assets increase in 2013-2014 and decreased in 2015-2014. 4) the total assets turnover experienced an increase in 2013-2014 experienced a decline in 2015, and experienced an increase in 2016-2017.
ANALISIS KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR SEBELUM DAN SESUDAH PERUSAHAAN MELAKUKAN IPO (INITIAL PUBLIC OFFERING) PADA TAHUN 2015 DI BURSA EFEK INDONESIA (BEI) Danna Solihin, 3, Muchammad Faik Chumaidi ,. Eddy Soegiarto
EKONOMIA Vol 9, No 1 (2020)
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Analysis Financial Performance of Manufacturing Companies Before and After the Company Conducted an Initial Public Offering (IPO) in 2015 on the Indonesia Stock Exchange (IDX). An Initial Public Offering or IPO is a stock offering for the first time to the public. Go public is a company policy that has decided to sell its shares to the public and is ready to be publicly assessed. IPO is one of the methods used by companies to obtain additional capital that is useful for the development of the company. The advantage of IPO is that companies will get additional capital that is relatively easier and automatically the company will be better known to the public. The disadvantage of IPO is that companies are required to publish company financial reports regularly to the public.This research was conducted to analyze the differences that occurred in the company's financial performance between 2 years before the IPO (2013-2014) with 2 years after the IPO (2016-2017) in manufacturing companies listed on the Indonesia Stock Exchange in 2015. Financial ratios used as variables in this study are current ratio (CR), quick ratio (QR), debt to equity ratio (DER), debt to assets ratio (DAR), return on assets (ROA), return on equity (ROE), net profit margin (NPM), total assets turnover (TAT), and working capital turnover (WCT). Analysis of the data used in this study is to compare the company's financial performance whether there is an increase or decrease after conducting an IPO using a comparison analysis table as a descriptive analysis and Paired Sample T-Test as a comparative analysis.The results of this study using a comparison analysis table and Paired Sample T-Test indicate that the current ratio (CR), return on assets (ROA), net profit margin (NPM) and working capital turnover (WCT) increase in value but not significant after the IPO and only in the quick ratio (QR) there was a significant increase after the IPO was conducted. In other ratios, namely debt to equity ratio (DER), debt to assets ratio (DAR), return on equity (ROE) and total assets turnover (TAT) there is a decrease in the value of the ratio even though it is not significant after the IPO.The conclusion taken in this study is the financial performance of manufacturing companies that IPO in 2015 on the ratio of current ratio (CR), quick ratio (QR), debt to equity ratio (DER), debt to assets ratio (DAR), return on assets (ROA), net profit margin (NPM), and working capital turnover (WCT) experienced an increase in the company's financial performance after the IPO, while the return on equity (ROE) and total assets turnover (TAT) ratio decreased the company's financial performance after the IPO.
KINERJA BELANJA PADA KANTOR DESA LOA DURI ULU KECAMATAN LOA JANAN Taghfirul Azhima Yoga Siswa3, Melinda Titin Ruliana
EKONOMIA Vol 9, No 1 (2020)
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The purpose of this study is ? a. To find out the spending performance of the 2016-2017 fiscal year in terms of analysis of variance in the village office of Loa Duri Ulu, Loa Janan Subdistrict, it is classified as poor, b. To find out the spending performance of the 2016-2017 fiscal year in terms of the analysis of expenditure growth in the Loa Duri Ulu village office, Loa Janan Subdistrict is classified as negative, c. To find out the spending performance of the 2016-2017 fiscal year in terms of the analysis of expenditure conformity which consists of operational expenditure ratios and capital expenditure ratios in the Loa Duri Ulu village office, Loa Janan Subdistrict is classified as mismatched, d. To find out the spending performance of the 2016-2017 fiscal year in terms of the efficiency ratio at the Loa Duri Ulu village office in Loa Janan Subdistrict, it is classified as less efficient.             The analytical tool used is shopping analysis which consists of variant shopping analysis, analysis of shopping growth, expenditure compatibility analysis and efficiency ratio.            The results of the analysis put forward can be seen that, a. Shopping performance in the 2016-2017 fiscal year in terms of variance analysis at the Loa Duri Ulu village office in Loa Janan District is relatively good, with the realization of spending smaller than the budget so that the first hypothesis is rejected, b. Shopping performance in the 2016-2017 fiscal year in terms of the analysis of expenditure growth at the Loa Duri Ulu village office in Loa Janan Subdistrict is classified as negative with the criteria decreasing so that the second hypothesis is accepted, c. Shopping performance in the 2016-2017 fiscal year in terms of the analysis of expenditure compatibility at the Loa Duri Ulu village office in Loa Janan Subdistrict is classified as inconsistent with the criteria of 20 - 40%, so that the hypothesis is accepted, d. Shopping performance in the 2016-2017 fiscal year in terms of efficiency ratio at the Loa Duri Ulu village office in Loa Janan Subdistrict is classified as efficient with 90 - 100% assessment criteria up to 80 - 90%, so the fourth hypothesis is rejected.
PERAN PERANGKAT DESA DALAM AKUNTABILITAS PENGELOLAAN DANA DESA (Studi Pada Desa Lakan Bilem Kecamatan Nyuatan Kabupaten Kutai Barat) Danna Solihin, Janiel Lukisyo, Titin Ruliana,
EKONOMIA Vol 9, No 1 (2020)
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The village budget obtained by the village government is Rp. 2,302,056,400. of course it requires good management so there is no fraud. So that the role of the village apparatus is needed to help the village head in managing village funds. Considering that in terms of village fund management, it does not rule out the possibility of risk of errors both administrative and substantive which can lead to legal problems due to insufficient competency of village heads and village officials in Lakan Bilem Village in terms of planning, administration, reporting and accountability village finance.The purpose of this study is to find out the role of village officials to play a role in the accountability of the Village Fund management in the village of Lakan Bilem, Nyuatan Subdistrict of the Year 2018. According to permendagri No 113 of 2014 reviewed from Planning, Implementation, administration, reportin, accountability.The analytical tool used is Permendagri No 113 of 2014 in Sujarweni (2015: 18-20) calculating using Dean J. Champion Formula.Based on the results of the analysis and discussion on the research, the conclusions obtained are as follows. The role of the village officials in terms of planning was 83.33%, implementation was 73.91%, administration was 81.67%, reporting was 83.33%, accountability was 76.67% that is meant  it had played a good role according on permendagri no 113 of 2014
Penerapan Penyusunan Laporan Keuangan Pada Usaha Kecil Menengah Berbasis Standar Akuntansi Keuangan Entitas Mikro, Kecil, Dan Menengah Pada CV. Primavera Sarwo Eddy Wibowo, Danil, Elfreda Aplonia Lau,
EKONOMIA Vol 9, No 1 (2020)
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Preparation of financial statements has an important role, namely for the preparation of planning, control, and decision making. The purpose of this study is to find out and analyze the preparation of balance sheet reports, profit or loss reports and note of financial statements in accordance with the provisions of financial accounting standards for micro, small and medium entities at CV. Primavera.            The research methods used in this study focused on CV. Primavera which focuses on the preparation of financial reports in accordance with the provisions of financial accounting standards for micro, small, and medium entitie (SAK EMKM).            From view the results calculated by Dean J. Champion shows the preparation of balance sheet reports 0% (not suitable), profit or loss reports 50% (unfit), note of financial statements 0% (not suitable).The conclusions of this research, balance sheet reports and note of financial statements not suitable in accordance with the provisions of financial accounting standards for micro, small, and medium entities because CV. Primavera does not prepare balance sheet reports and note of financial statements while preparing profit or loss reports on CV. Primavera not in accordance with the provisions of financial accounting standards for micro, small, and medium entities because CV. Primavera has not calculated the income tax expense and classifies the purchase of material as a burden.
Pengaruh Tabungan Dan Deposito Terhadap Rentabilitas Bank ( Periode 2007-2014 ) Imam Nazarudin Latif, Andi Ila Amalia, H. Eddy Soegiarto K,
EKONOMIA Vol 9, No 1 (2020)
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The economic growth of a country is determined by many factors, wrongone of them is banking which has the main function as an institution fundraiser from the public.The purpose of this study was to determine the Effect of Savings and Deposits against Bank Mandiri's Profitability for 2007-2014The analysis technique in this discussion uses data from Bank Mandiri's 2007-2014 financial statements and banking publication reportsIndonesia.The overall research results show that Savings has a positive effectof Bank Mandiri's profitability (ROA) 2007-2014 but not significantand Deposits have a positive effect on Bank Mandiri's Profitability (ROA) 2007-2014 but not significant.
ANALISIS KINERJA KEUANGAN PADA PADA PT. SURYA BIRU MURNI ACCETYLENE SAMARINDA Andi Indrawati3, Dwi Putri Purwasri Sukamto H. Eddy Soegiarto K
EKONOMIA Vol 9, No 1 (2020)
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Dwi Putri Purwasri Sukamto: Analisis Kinerja Keuangan Pada PT. Surya Biru Murni Accetylene Samarinda.The company is always trying to improve the company's financial performance in order to get a profit or profit, in 2015 the company generated a profit of Rp. 6,819,373,114,- while in 2016 experienced a profit loss of Rp. 5,666,497,170,- which was caused by Indonesia's macro economy at the time of decline, and in 2017 it increased by Rp. 7.473496.132,-.    The purpose of doing research is to determine the company's financial performance at PT. Surya Biru Murni Accetylene Samarinda in the period of 2015-2017 in terms of Financial Ratios namely Liquidity, Solvency, and Profitability.The data analysis technique used is financial ratio analysis in terms of Liquidity (Current ratio), Solvency (Debt to Equity Ratio), Profitability (Return On Investment).The results of financial performance research at PT. Surya Biru Murni Accetylene Samarinda as measured by the Current ratio for the 2015-2016 period has decreased in performance and in the 2016-2017 period it has also decreased in performance. However, the company is still able to pay off the company's debt. Performance as measured by the Debt to Equity Ratio for the 2015-2016 period has increased and for the 2016-2017 period it has decreased. This company has not been able to manage existing finances and shows that the company's capital cannot be sufficient to guarantee the debt given by creditors so that the company is in a bad condition. Furthermore, in the 2015-2017 period it experienced an increase, as measured by Return On Investment in the 2015-2016 period, an increase in performance and in the 2016-2017 period also improved performance so that the company can be said to be in a good position.

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