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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 31 Documents
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Search results for , issue "Vol 9, No 2 (2020)" : 31 Documents clear
PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN KONSUMEN GO-JEK DI SAMARINDA Heriyanto, Slamet Maryanto 1, Eddy Soegiarto
EKONOMIA Vol 9, No 2 (2020)
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The purpose of this study was to determine and assess the magnitude of the simultaneous and partial influence of service quality (reliability, responsiveness, assurance, empathy and tangible) on customer satisfaction on GO-JEK in SamarindaTheory used regarding marketing management, service quality and customer satisfaction.This study uses quantitative data obtained from questionnaire data. The number of research samples is 100 people with the taking method using simple random sampling. The analysis tool uses multiple linear regression analysis using the F test and t test.From the results of the F test, the results show that the five variables of reliability, responsiveness, assurance, empathy and tangible have a simultaneous effect on customer satisfaction where the value of F count> F table so that the first hypothesis is accepted.Variable reliability has a low partial correlation effect on GO-JEK consumer satisfaction in Samarinda. Based on the t test (t test) it turns out that the independent variable reliability has a partial effect on customer satisfaction (t count> t table). So that the second hypothesis is accepted.customer satisfaction. Based on t test (t test) it turns out that the independent variable responsiveness has a   partial effect        on  customer        satisfaction   (t count> t table). So that the third hypothesis is accepted.The assurance variable has a low partial correlation effect on customer satisfaction. Based on the t test (t test), it turns out that the independent assurance variable has a partial effect on customer      satisfaction (t count> t table). So that the fourth hypothesis is accepted.Empathy variables have the effect of a strong partial correlation on customer satisfaction. Based on t test (t test) it turns out that the independent variable emphaty has a partial   effect on  customer  satisfaction (t count> t table). So that the fifth hypothesis is accepted.Tangible variables have the effect of a strong partial  correlation  on  customer  satisfaction. Based on t test (t test) it turns out that the independent variable tangible has  a  partial effect  on  customer  satisfaction (t count> t table). So that the sixth hypothesis is accepted
ANALISIS KINERJA KEUANGAN SEBELUM DAN SESUDAH MERGER PADA PT. BANK CIMB NIAGA, Tbk -, Eli Purwanti
EKONOMIA Vol 9, No 2 (2020)
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An alternative carried out by banks in the face of business competition is through merging between banks. This research was conducted to determine the financial performance of PT. Bank CIMB Niaga, Tbk is projected using net profit margin, return on assets, and return on equity and compares it before and after the merger between Bank Niaga and Lippo Bank in 2008 using data in the form of financial statements for the period 2005-2017. The analytical tool used includes profitability ratio analysis using net profit margin, return on assets, and return on equity before the merger for the period 2005-2007 and after the merger for the period 2008-2017, wherein the financial statement posts consist of net income after tax, sales, total assets, and total capital. The results concluded that the ratio of net profit margins, return on assets and return on equity fluctuated during the period before and after the merger. The average ratio of net profit margin, return on assets, and return on equity after the merger has decreased compared to before the merger so the proposed hypothesis is rejected. Fluctuations in the ratio of net profit margin, the ratio of return on assets, and the ratio of return on equity during the period before and after the merger due to fluctuations in net income obtained by PT. Bank CIMB Niaga, Tbk, while the total income, total assets, and total capital of the bank experienced a significant increase after the merger.
ANALISIS PENERAPAN PAJAK PERTAMBAHAN NILAI (PPN) PADA PT. ARMADA SAMUDERA RAYA EY. Suharyono, Dari Layani Gea, Titin Ruliana,
EKONOMIA Vol 9, No 2 (2020)
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Taxes are one of the sources of state revenues that have huge benefits and greatly influence the welfare of the people. To maximize state revenues, one way that government agencies must implement is by issuing laws governing taxation.The purpose of this study is to find out the application of Value Added Tax (PPN) at PT. Samudera Raya Fleet based on the VAT Act No. 42 of 2009.The analytical tool used in this study is the Value Added Tax Law Number 42 of 2009 concerning the Third Amendment to Law Number 8 of 1983 concerning Value Added Tax on Goods and Services and Sales Tax on Luxury Goods. Data obtained by using documentation and observation techniques.The research results obtained from the details of freight bills and VAT tax invoices in 2018 found that PT. Armada Samudera Raya lacks deposits of tax payable to the State treasury of Rp. 344,152,744.00 this is because the company has not collected Value Added Tax (PPN) for customers from January - November 2018.The conclusion of this study is that the application of Value Added Tax (PPN) at PT. The Samudera Raya Fleet is not in accordance with the PPN Law Number 42 of 2009
EVALUASI BESARAN PENGGAJIAN DAN PENGUPAHAN TENAGA KERJA HARIAN LEPAS / OUTSOURCHING PADA PT. BIRUTIGA UTAMA Elfreda Aplonia Lau., Andi Amansyah Robin Jonathan,
EKONOMIA Vol 9, No 2 (2020)
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The purpose of this research is to find out amount of payroll and remuneration for Outsourced / daily workers is applied to PT. Birutiga Utama is in accordance with the application of the amount of payroll and remuneration refers to Law No. 13 of 2003?               Based on the background, formulation of the problem and basis theoretical that has been stated in this thesis, then amount of payroll and remuneration for Outsourching / daily freelancers at PT. Birutiga Utama is not in accordance with the application of the amount of payroll and remuneration refers to Law No. 13 of 2003.               The type of research used is comparative research by comparing the amount of payroll and remuneration for Outsourced / daily freelancers applied to PT. Birutiga Utama with the amount of payroll and remuneration refers to Law No. 13 of 2003.               Based on the research that has been done, it can be concluded that the results of research on the amount of payroll and remuneration applied to PT. Birutiga Utama is does not refer to / does not comply with the rules contained in Law No. 13 of 2003 specifically regarding the amount of payroll and remuneration.
ANALISIS PENERAPAN AKUNTANSI BIAYA LINGKUNGAN PADA RUMAH SAKIT ISLAM SAMARINDA Camelia Verahastuti, Febry Setiawan, Titin Ruliana,
EKONOMIA Vol 9, No 2 (2020)
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Any organization or company that produces products or services as outputs of its operations automatically has responsibility for the environment around the company in waste management. The largest waste is produced by the hospital unit. Hospital waste is a hazardous waste for environmental safety if it is not managed first before disposal.The purpose of this study is to know and analyze how firms identify, acknowledge, measure, and present and disclose environmental costs in their financial statements.The related analysis of the environmental accounting treatment stages based on environmental cost sharing according to Hansen & Mowen (2007) and the Financial Statement Preparation Framework (2015).Based on the results of the analysis it can be concluded that the House Sakir Islam Samarinda not do the treatment of environmental cost accounting. The environmental costs report is compiled on the balance sheet and profit and loss statement.
ANALISIS KINERJA KEUANGAN DENGAN MENGGUNAKAN METODE ECONOMIC VALUE ADDED (EVA) DAN RETURN ON ASSETS (ROA) PADA PT. INDOCEMENT TUNGGAL PRAKARSA TBK Danna, Sulfiani Elfreda
EKONOMIA Vol 9, No 2 (2020)
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Sulfiani : Analysis of financial performance using the method of Economic Value Added (EVA) and Return On Assets (ROA) at PT. Indocement Tunggal Prakarsa Tbk (under the guidance of Mrs. Elfreda Aplonia Lau as mentor I and Mrs. Danna Solihin as mentors II).               The purpose of this study is to analyze and study the growth of financial performance of PT. Indocement Tunggal Prakarsa Tbk with the method of Economic Value Added (EVA) and Return On Assets (ROA) in the period 2013-2017.                     The theoretical basis used in this study is financial management that focuses on the methods of Economic Value Added (EVA) and Return On Assets (ROA). Kasmir (2010: 5) explains that "Financial management is all activities related to the acquisition, funding, and management of assets with several overall objectives". The analytical tools used are Economic Value Added (EVA) and Return On Assets (ROA) and growth in Economic Value Added (EVA) and Return On Assets (ROA).               The results of this study indicate that the financial performance of PT. Indocement Tunggal Prakarsa Tbk is measured from 1) Economic Value Added (EVA) based on the calculation results of the 2013-2014 period experiencing growth, the hypothesis is accepted, the 2014-2015 period experiences a decline in growth, the hypothesis is accepted, the 2015-2016 period grows, the hypothesis is rejected and in the period 2016-2017 experienced a decline in growth, the hypothesis was accepted. 2) Return On Assets (ROA) based on the results of calculations in the 2013-2014 period experiencing growth then the hypothesis is accepted, the 2014-2015 period has decreased growth, the hypothesis is accepted, the period 2015-2016 has decreased growth, the hypothesis is accepted and the period 2016-2017 has decreased growth, the hypothesis is accepted.
ANALISIS KEBUTUHAN MODAL KERJA PADA PT.TRIWISNNA DI KABUPATEN KUTAI TIMUR Catur Kumala dewi 3, Wahid Ari Widodo 1, Titin Ruliana 2,
EKONOMIA Vol 9, No 2 (2020)
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ABSTRACT             Wahid Ari Widodo. 2018. Analysis of Working Capital Needs at PT. Triwisnna in East Kutai District, under the guidance of Mrs. Titin Ruliana and Mrs. Catur Kumala Dewi.This background is This background is that every company basically needs capital or funds to support the survival of a company and the achievement of its goals. Working capital is a source is essentially directed to finance daily operations in both the short, medium and long trem. the importance of discussing working capital needs because working capital itself is used to carry out company activities. The formulation of the problem is whether the working capital needs at PT. Triwisnna has increased in the period 2014 to 2017. The purpose of this study is in accordance with the previous background, namely to find out and analyze the needs of PT. Triwisnna in the 2014 period until 2017. This research was conducted at PT. Trwisnna residing in East Kutai Regency. Data sources include secondary data. Data collection techniques use interviews with related parties and observations. theoretical basis used in this study is financial management, financial statements and working capital requirements. While the analysis tool uses activity ratios and methods of working capital requirements. 
HARGA POKOK PRODUKSI AMPLANG PADA USAHA SINAR TERANG Rina Masithoh Haryadi, Indah Indira Yanto, Titin Ruliana,
EKONOMIA Vol 9, No 2 (2020)
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The purpose of this study was to find out information on the difference in cost of production according to the company with the cost of production according to the full costing method and compare the cost of production based on the full costing method with the cost of production according to Sinar Terang business.The theoretical basis used in this study is cost accounting which focuses on calculating the cost of production of envelopes in Sinar Terang's business. The analysis tool used is a full costing approach that takes into account all production costs.The results showed that the calculation of the cost of envelope production according to Sinar Terang business was Rp. 79.875 while according to the full costing method, the cost of envelope production is Rp. 84.076,91. The cost of production according to Sinar Terang business is lower than the full costing method so that there is a difference of Rp. 4.201,91. The difference occurred because the Sinar Terang business did not include factory overhead costs in production costs
ANALISIS PENGELOLAAN DANA DESA BERDASARKAN PERMENDAGRI NOMOR 113 TAHUN 2014 TENTANG PENGELOLAAN KEUANGAN DESA (STUDI KASUS DESA PURWAJAYA KECAMATAN LOA JANAN KABUPATEN KUTAI KARTANEGARA) Andi Indrawati, Abi Oktaviannur, Mardiana,
EKONOMIA Vol 9, No 2 (2020)
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The aim of which is the know is to find out the suitability of Purwajaya Village financial management based on the Permendagri number 113 year 2014 government regulation on village financial management. Data collection techniques that are done namely, field research, observasion, interview, quiestionnnaire, and library research. The population and sample size of the study were nine people consisting of village officials by distributing questionnaires. The analytical tool used is questionnaire. The results of the analysis put forward it can be seen that the financial management of Purwajaya Village is in accordance with the Permendagri regulation number 113 of 2014 concerning village financial management, which is reviewed from five aspect, namely planing, implementation, administration, reporting, responsibility.
ANALISIS POTENSI KEBANGKRUTAN PADA PT. SEPATU BATA Tbk Heriyanto, Rima Ratna Sari Elfreda Aplonia Lau,
EKONOMIA Vol 9, No 2 (2020)
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The purpose of this study is to find out the predictions of the potential occurrence of the first quarter 2018 bankruptcy at PT. Sepatu Bata Tbk, seen from financial statements, is measured by the Altman Z-score modification method with a problem resolution: Is PT. Sepatu Bata Tbk seen from the financial statements of the first quarter of 2018 measured by the indicated Altman Z-score modification potential to go bankrupt?The theoretical basis used in this study is financial management that focuses on the modified Altman Z-score method. Explains financial management is "All company activities related to businesses get company funds at a low cost as well as efforts to use and allocate these funds efficiently". The analysis tool used is the Altman Z-score Modification method predicting potential bankruptcy.The results showed that PT. Sepatu Bata Tbk is measured by the Altman Z-score modification method based on the calculation of the first quarter of 2018 resulting in a Z value of 6.84 greater than 2.60 meaning that it is not indicated that it has the potential to experience bankruptcy, the research hypothesis is accepted.

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