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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
ANALISIS KINERJA KEUANGAN PT GARDA TUJUH BUANA TBK DITINJAU DARI RASIO LIKUIDITAS DAN RASIO PROFITABILITAS Sari, Intan Permata
EKONOMIA Vol 9, No 2 (2020)
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Faculty of Economics, University of August 17, 1945 Samarinda, Analysis of Financial Performance of PT Garda Tujuh Buana Tbk Judging from the Liquidity Ratio and Profitability Ratio for the period 2013-2017. Under the guidance of Titin Ruliana and Camelia Verahastuti.This study aims to determine: 1) financial performance of PT. Garda TujühBuanaTbk in the period 2013-2017 in terms of Liquidity Ratios (current ratio and quick ratio, 2) financial performance of PT. Garda Tujuh Buana Tbk in the period 2013-2017 in terms of the Profitability Ratio (net profit margin, retention on assets and return on equity). This research shows: 1) Current Ratio has decreased in 2014, 2015, 2016 and 2017 and experienced increase in 2013. 2) Quick Ratio decreased in 2013, 2015 and 2017 and experienced an increase in 2014 and 2016.2) Net Profit Margin decreased in 2013, 2014 and 2017 and increased in 2015 and 2016. 3 ) Return On Assets has decreased in 2013, 2014, 2016 and 2017 and has increased in 2015. 4) Return On Equity has decreased in 2013, 2014, 2016 and 2017 and has increased in 2015. This decline occurs because of the lack of companies in optimizing assets on financial performance, and the profits that are generated are less.
ANALISIS LAPORAN KEUANGAN UNTUK MENGUKUR KINERJA KEUANGAN PT TITIAN KALTIM DI SAMARINDA mi Kulsum3, Resti Budianti1, Titin Ruliana2,
EKONOMIA Vol 9, No 2 (2020)
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The purpose of this study is to find out the financial performance of PT. Titian Kaltim in 2014 to 2016 term of liquidity, solvency and profitability ratios.The theoritical basis used is financial performance. The analytical tool in this study uses liquidity ratios including current ratio, quick ratio solvency ratio including debt to assets ratio, debt to equity ratio and profitability ratios including return on assets, return on equity.The method used is field research, which is observasing in PT. Titian Kaltim Samarinda and library research, which is collecting information from books and journals.The results of this study in terms of liquidity ratios based on the current ratio and quick ratio variables in 2014, 2015 and 2016 have decreased because debt is increasing every year and cannot be covered by company assets and capital. Judging from the solvency ratio based on the variable debt assets ratio and the debt equity ratio in 2014, 2015 and 2016, the results were not good because the companies in managing their assets were financed more by creditors rather than from assets or capital of the company. In terms of profitability ratios based on the variables return on assets and return on equity in 2014, 2015 and 2016, the results were not good because the company's profits each year were less than the maximum and the needs of the company's assets and capital invested
PENILAIAN TINGKAT KESEHATAN BANK DENGAN METODE RGEC PADA PT. BANK AGRIS TBK TAHUN 2013-2017 Camelia Verahastuti, Mia Audina, Ivana Nina Esterlin Barus,
EKONOMIA Vol 9, No 2 (2020)
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The purpose of this study was to determine the assessment of the Bank's soundness with the RGEC method at PT. Bank Agris in 2013-2017 in terms of NPL, LDR, GCG, ROA, NIM and CAR.The analytical tool used is Non Performing Loan (NPL) , Loan to Deposit Ratio (LDR), Good Corporate Governance (GCG), Return On Assets (ROA). Net Interest Margin (NIM) dan Capital Adequacy Ratio (CAR).the data needed is 5 years from 2013 to 2017 obtained from the Indonesia Stock ExchangeThe results of this study : 1) NPL in 2013, 2014, 2015 the predicate obtained was very healthy while 2016 declined to be healthy and 2017 declined again to be quite healthy. 2) LDR in 2013 the predicate obtained was quite healthy while in 2014 it increased to become very healthy and then in 2015,2016 and 2017 it declined again to be healthy. 3) Good Corporate governance GCG in the Bank 2013-2017 predicate obtained by Bank Agris included in the healthy predicate. 4) ROA in 2013 had a fairly healthy predicate then in 2014,2015 and 2016 it fell to be unhealthy and 2017 decreased again to become unhealthy. 5) NIM in 2013 the predicate obtained was very healthy while in 2014 it declined to become a healthy predicate and increased again to become very healthy in 2015,2015 and 2016. 6) CAR in 2013-2017 predicate obtained was very healthy.The results of the hypothesis of this study Bank health rating with the RGEC method at PT. Bank Agris Tbk in 2013-2017 based on: 1) NPL in 2013, 2014, 2015 the predicate obtained from the NPL ratio was very healthy while 2016 declined to healthy and 2017 declining again to be quite healthy, the hypothesis is accepted. 2) LDR in 2013 the predicate obtained was quite healthy while in 2014 it increased to be very healthy and then in 2015,2016 and 2017 it declined again to be healthy, the hypothesis was accepted. 3) GCG in 2013-2017 the predicate obtained by Bank Agris is included in the predicate of health, the hypothesis is accepted. 4) 2013 ROA has a fairly healthy predicate then in 2014,2015 and 2016 it declined to be less healthy and 2017 declined again to become unhealthy, the hypothesis was rejected. 5) NIM In 2013 the predicate obtained was very healthy while in 2014 it declined to become a healthy predicate and increased to become very healthy in 2015,2015 and 2016, the hypothesis was accepted. 6) CAR In 2013-2017 the predicate obtained is very healthy, the hypothesis is accepted.
PENGARUH ASPEK KOMPETENSI KARYAWAN BAGIAN PRODUKSI TERHADAP PENERAPAN KESELAMATAN DAN KESEHATAN KERJA (K3) PADA KONTRAKTOR PT. MULTI HARAPAN UTAMA JOB SITE LOA KULU KUTAI KARTANEGARA EY. Suharyono, Elisabet Mau, Mardiana,
EKONOMIA Vol 9, No 2 (2020)
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This research aims to explain the influence of competency aspects employee which are knowledge, skills and attitudes to the implementation of occupational safety and health on contractors PT. Multi Harapan Utama.In an effort to obtain a secure operational conditions, utilization of workers can be done by providing training related to occupational safety and health (K3), so as to provide knowledge and forms of conduct that true to the occupational safety and health (K3)The analysis tools that used in this research Multiple Linear regression analysis, used to measure the influence of more than one independent variable (knowledge, skills and attitudes) to the dependent variable (occupational safety and health). The function of Linear Regression can be shown as: Y=a + b1x1 + b2x2 + b3x3 + eThe result of the research based on t test results, variable Knowledge has significant influence to the Occupational Safety and Health, variable Skill has significant influence to the Occupational Safety and Health and variable Attitude has significant influence to the Occupational Safety and Health.
Analisis Harga Pokok Produksi Ice Cream Gellato Pada PT. Patra Kartika Di Samarinda Danna Solihin, Rendi Saputra, H. Eddy Soegiarto K,
EKONOMIA Vol 9, No 2 (2020)
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Problems experienced by PT. Patra Kartika is a company that has never applied the method of calculating the cost of production of gellato ice cream products accurately and accurately in accordance with the calculation of the usual cost of the order. This study aims to compare the calculation of the cost of goods set by the company with the cost of goods calculated based on the cost method of the order.The theoretical basis used is the method of order cost. The analytical tool used is the allocation of costs along with the relative selling value method and the collection of cost of goods manufactured by the cost method of the order.From the results of the analysis, it is known that the company has not accurately and accurately charged production costs, according to the company the cost of Cream Cheese ice cream products is Rp. 1,268,800.00, for Oreo flavor is Rp. 1,149,400.00, for Vanilla flavor is Rp. 1,295,200.00, for Monster Ink taste is Rp. 1,072,160.00, for Ovaltine flavor is Rp. 710,160.00, for Nutella flavor is Rp. 1,074,800.00, for Mocca flavor is Rp. 692,160,00, for Clocolato flavor is Rp. 1,211,800.00, for the taste of Buble Gum is                        Rp. 782,880.00, for Green Tea flavor is Rp. 773,160.00. While according to the analysis of the cost price of Cream Cheese ice cream products is Rp. 1,296,125.00, for Oreo flavor is Rp. 1,196,625.00, for Vanilla flavor is Rp. 1,318,125.00, for the taste of Monster Ink is Rp. 1,084,500.00, for Ovaltine flavor is Rp. 735,075.00, for Nutella taste is Rp. 1,086,700.00, for Mocca taste is Rp. 720,075.00, for Clocolato flavor is Rp. 1,248,625.00, for flavor Buble Gum is Rp. 795,675.00, for Green Tea flavor is Rp. 787,575.00.After testing the hypothesis by holding a calculation of the cost of production based on the order price method, it can be seen that the calculations made by the company are lower than the calculation using the cost method of the order. So the hypothesis put forward by the author can be accepted.
ANALISIS ANGGARAN PROYEK SEBAGAI ALAT PENGENDALIAN BIAYA PADA PERUSAHAAN KONTRAKTOR CV. WIJAYA CIPTA MANDIRI Ida Rahmawati3, Isnawati 2014 Imam Nazarudin Latif
EKONOMIA Vol 9, No 2 (2020)
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The purpose of this study is to analyse the budget plan and the cost realization in Procurement and Installation of Pipeline Distribution Service Project at Rapak Lambur Village. The research data of this study was obtained directly from secondary data in form of the budget plan and its realization which is obtained directly from the company and also direct interview with company side.         This study used analysis of variant, which is if the budget project cost more than its realization then there will be a beneficiary difference, meanwhile if the budget project cost less than its realization then there will be a disadvantageous difference.         Project of Procurement and Installation Pipeline of Distribution Service at Rapak Lambur village, founded a favourable difference Rp. 51,590,876.00 for materials, favourable difference around Rp. 7,640,000.00 for the labour, and a profitable difference of Rp. 1,832,282.60 for project overhead costs. Cost control is done as a result of the existence of an unfavorable difference between the budget and the realization of project costs.            Based on the results of this study indicate that the function of the project cost budget plan made by the company functions well as a cost control tool for the company
ANALISIS KINERJA KEUANGAN PADA PT. SAKA AGUNG ABADI SAMARINDA Muhammad Maulana3, Anggalina Eka Ivana Nina Esterlin Barus2
EKONOMIA Vol 9, No 2 (2020)
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ABSTRACT    The research problem is whether the financial performance of PT. Saka Agung Abadi Samarinda in 2017 until 2018 has decreased in terms of profitability, activity, solvency and liquidity ratios. This study aims to find out and analyze the financial performance of PT. Saka Agung Abadi Samarinda which is viewed from 2017 profitability, activity, solvency and liquidity ratios to 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 in a company. The research hypothesis is the financial performance of PT. Saka Agung Abadi Samarinda in 2017 until 2018 has decreased in terms of profitability, activity, solvency and liquidity ratios.The analytical tool used in this study is analysis using profitability ratios as measured by Return on investment and Gross margin ratio, activity ratios measured by Receivable turn over and Total assets turn over ratio, solvability ratios as measured by Debt to equity ratio and Debt to assets ratio, the liquidity ratio measured by the Current ratio and Quick ratio.The results showed that financial performance at PT. Saka Agung Abadi Samarinda in 2017 up to 2018 has experienced a decline in terms of profitability, activity, and liquidity ratios so that the hypothesis is accepted while the solvency ratio increases, the hypothesis is rejected. 
ANALISIS STRATEGI PEMASARAN TERHADAP KEPUTUSAN PEMBELIAN SEPEDA MOTOR HONDA DI SAMARINDA Heriyanto, Eko Budi Setia Mustakim Eddy Soegiarto
EKONOMIA Vol 9, No 2 (2020)
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The purpose of this study was to determine the effect of the product on purchasing decisions for Honda motorbikes in Samarinda, The purpose of this study was to determine the effect of Price on purchasing decisions for Honda motorbikes in Samarinda, The purpose of this study was to determine the effect of place / location on the decision to purchase a Honda motorcycle in Samarinda, The purpose of this study was to determine the effect of promotion on the decision to purchase a Honda motorcycle in SamarindaBased on the results of research on the influence of products on the purchase decision of Honda motorcycles in Samarinda by 53.4%, based on the results of research the effect of prices on purchasing decisions of Honda motorcycles in Samarinda amounted to 24.1%, based on the results of the study of the influence of place / location on motorcycle purchasing decisions Honda in Samarinda was 5.6%, based on a study of the effect of promotion on the decision of purchasing Honda motorcycles in Samarinda by 16.63%. Of the total respondents 100 people.
Analisis Perbandingan Pendanaan Leasing dan Pembiayaan Bank Pada Pembelian Mobil Merek Toyota Avanza 1,3 E Std A/T (Studi Kasus Harga Mobil Toyota Avanza Terdaftar Bulan Mei 2018) Rina Masithoh, Anang Setawan Titin Ruliana 2,
EKONOMIA Vol 9, No 2 (2020)
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ANANG SETIAWAN: Comparative Analysis of Leasing and Financing Bank for The Purchase of Toyota Avanza 1.3 E Std A / T , (Case study on Car Prices of Toyota Avanza Registered in May 2018.            The purpose of this study is to find out which financing is the most profitable if it is compared with Present Value analysis tools for three years.            The study was conducted at a leasing company PT Astra Credit companies (ACC) and a subsidiary of Mandiri Bank namely PT Mandiri Utama Finance (MUF) for three years from May 2018 to April 2021. The type of data used for this study was the installment data of motor vehicles obtained from each of these companies in early May 2018 using the comparison method. The data analysis tool used in conducting this research was present value.             The results showed that within a period of 3 years with a Present Value analysis tool at PT Astra Credit Companies (ACC) of Rp.124,874,147, and the present value of financing of PT Mandiri Utama Finance Bank (MUF) of Rp.113,582,204, - .The conclusion of this study was financing through PT Mandiri Utama Finance (MUF) had a smaller Present Value (PV) value when compared to funding on leasing. Thus the Hypothesis was accepted.
ANALISIS KINERJA KEUANGAN CV. SAC BERSAUDARA SAMARINDA Ivana Nina Esterlin Barus 3, Arief Solaiman 1, Mardiana 2
EKONOMIA Vol 9, No 2 (2020)
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This research was conducted to determine and analyze the financial performance of CV. SAC Bersaudara from the aspect of liquidity ratios, aspects of solvency ratios, aspects of activities, and from the aspect of profitability ratios from 2015-2017.The analysis tools used in this study include current ratio, debt to asset ratio, total asset turnover, and return on assets.The results of the Current Ratio CV. SAC Bersaudara during 2015-2017 experienced fluctuations, where the Current Ratio in 2016 increased from 2015, but decreased in 2017. Debt to Asset Ratio CV. SAC Bersaudara during 2015-2017 experienced fluctuations, where the Debt to Asset Ratio in 2016 increased from 2015, but decreased in 2017. Total Assets Turn Over CV. SAC Bersaudara during 2015-2017 experienced fluctuations, where the Total Assets Turn Over in 2016 decreased from 2015, but experienced an increase in 2017. Return On Assets CV. SAC Bersaudara during 2015-2017 experienced fluctuations, where Return On Assets in 2016 decreased from 2015, but experienced an increase in 2017.Current Ratio CV. SAC Bersaudara during 2015-2017 were below industry standards. Debt to Asset Ratio CV. SAC Bersaudara during 2015-2017 were below industry standards. Total Assets Turn Over CV. SAC Bersaudara during 2015-2017 were below industry standards. Return On Asset CV. SAC Bersaudara during 2015-2017 were below industry standards.

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