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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 Bauran Pemasaran Jasa Terhadap Keputusan Penggunaan Jasa Transportasi Online Aplikasi Grab Berbasis Android Di Kota Samarinda Taghfirul Azhima Yoga Siswa3, Muhammad Darmawan Eddy Soegiarto
EKONOMIA Vol 9, No 2 (2020)
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The purpose of this study was to determine the effect of the service marketing mix which includes product, price, place, promotion, people, process and physical evidence on the decision to use online transportation services based on Android Grab Application in Samarinda City.The theory used in this study is the service marketing mix and service use decisions. This research was conducted on Grab service users in Samarinda City. The population in this study is unknown and the sample taken was 78 respondents with the accidently sampling method. Data collection is done by distributing online questionnaires from the google forms using the Likert scale to measure each indicator. The analytical tool used is multiple linear regression.The results of the research on the f test show that the service marketing mix variables which include product, price, place, promotion, people, process and physical evidence have a joint effect on the decision to use services. The t test shows that the price, process and physical evidence variables have a significant effect on service use decisions while in the product, place, promotion and people variables there is no significant effect on the decision to use android-based online Grab Application transportation services in Samarinda City
Analisis Proses Pencatatan, Pembayaran, dan Pelaporan Pajak Terutang PPh Pasal 15 Tentang Wajib Pajak Pelayaran Dalam Negeri Pada PT. Titian Mahakam Line Taghfirul Azhima Yoga Siswa3, Herliani, Imam Nazarudin Latif,
EKONOMIA Vol 9, No 2 (2020)
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Tujuan Penelitian ini adalah untuk mengetahui kesesuaian pencatatan, pembayaran dan pelaporan pajak terutang PPh Pasal 15 tentang Wajib Pajak Pelayaran Dalam Negeri yang dilakukan oleh PT. Titian Mahakam Line berdasarkan KMK No. 416/KMK.04/1996 dan SE No. 29/PJ.04/1996.Data yang dibutuhkan untuk penelitian ini diperoleh dengan wawancara dan dokumentasi. Teknik pengumpulan data dilakukan dengan mengumpulkan laporan – laporan  perpajakan berkaitan dengan PPh Pasal 15 Pelayaran Dalam Negeri selama tahun 2018 di PT. Titian Mahakam Line. Teknik analisis data pada penelitian ini membandingkan pencatatan pajak terutang PPh Pasal 15 Pelayaran Dalam Negeri yang dilakukan PT. Titian Mahakam Line dengan KMK No. 416/KMK.04/1996 serta pembayaran dan pelaporan pajak terutang PPh Pasal 15 Pelayaran Dalam Negeri yang dilakukan oleh PT. Titian Mahakam Line dengan SE No. 29/PJ.04/1996. Kesimpulan dari hasil analisis data yang telah peneliti lakukan pencatatan pajak terutang PPh Pasal 15 yang dilakukan oleh PT. Titian Mahakam Line dengan menggunakan tarif 1,2% telah sesuai dengan KMK No. 416/KMK.04/1996. Pembayaran atas pajak terutang PPh Pasal 15 yang dilakukan oleh PT. Titian Mahakam Line juga telah sesuai dengan SE No. 29/PJ.04/1996 dengan membayar maksimal tanggal 10 di bulan berikutnya. Sedangkan untuk pelaporan pajak terutang PPh Pasal 15 belum sesuai dengan SE No. 29/PJ.04/1996 karena ditemukan banyak keterlambatan atau lewat dari tanggal 20, yaitu laporan Masa Pajak Maret, April, Mei, Juni, Juli, Agustus, Oktober, dan November di tahun 2018
PENGARUH KUALITAS PELAYANAN DAN HARGA TERHADAP KEPUASAN KONSUMEN PADA ERAMART JALAN PELITA KOTA SAMARINDA Ida Rahmawati3, Cakra Aditya1, Elfreda Aplonia Lau2,
EKONOMIA Vol 9, No 2 (2020)
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Cakra Aditya, Effect of service quality and price on Eramart customer satisfaction at Pelita Street, Samarinda City. Under the guidance of Mrs. Elfreda Aplonia Lau as the first supervisor and Mrs. Ida Rahmawati as the second supervisorThe formulation of this research problem is (1) Does service quality have a significant effect on Eramart customer satisfaction on Pelita street Samarinda City, (2) Does the price have a significant effect on Eramart customer satisfaction on Pelita street Samarinda City, (3) Does service quality and price have a significant towards consumer satisfaction at Eramart on Pelita street Samarinda City.            The theoretical basis of this research is marketing management that focuses on service quality, price, and customer satisfaction. The analytical tool used is multiple linear regression analysis.    The hypothesis in this study is (1) Service quality significantly influences Eramart's customer satisfaction on Pelita street Samarinda City, (2) Price significantly influences Eramart's customer satisfaction on Pelita street Samarinda City, (3) Service quality and price significantly influence Eramart's customer satisfaction on Pelita street Samarinda City.The results showed that service quality variables significantly influence customer satisfaction on Eramart Pelita street Samarinda City. Price variable significantly influences consumer satisfaction on Eramart Pelita Street Samarinda City. Service Quality and price significantly influence consumer satisfaction on Eramart Pelita street Samarinda City.
ANALISIS LIKUIDITAS PADA KOPERASI SANGKIMA JAYA DI SANGATTA KABUPATEN KUTAI TIMUR TAHUN 2017 Murfat Effendi, Hadi Mukhlison Mardiana
EKONOMIA Vol 9, No 2 (2020)
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ABSTRACT2018. Faculty of Economics, University August 17, 1945.Liquidity Ratio Analysis at Sangkima Jaya Cooperative in Sangatta Regency of East Kutai, under guidance. Mrs. Mardiana and Mr. Murfat Effendi.The formulation of the problem of whether liquidity in terms of current ratio, quick ratio, and cash ratio in the financial statements Sangkima Jaya Cooperative in Sangatta in 2017 higher than in 2016 This research was conducted at Sangkima Jaya Cooperative. Data sources include premier and secondary data. Data collection techniques use interviews to related parties and observationsThe basic theory used in this research is financial management. While the analytical tool using a balance sheet, SHU calculations, reports change balance. It also uses liquidity ratio consisting of current ratio, quick ratio, and cash ratio            From the calculation of liquidity in terms of current ratio in 2017 amounted to 195% increased 24% compared to the year 2016 of 171%. quick ratio in 2017 of 181.62% increased 22.62% compared to the year 2016 of 159%. cash ratio in 2017 amounted to 146% increased 23% compared to the year 2016 at 123%. This situation indicates that liquidity of cooperatives is increasingly liquid with an increase in the ability of short-term debt repayment. Thus, the hypothesis proposed that "Liquidity in terms of current ratio, quick ratio, and cash ratio in 2017 is higher than the year 2016 received.   
ANALISIS PERUBAHAN LABA KOTOR SEPEDA MOTOR MATIC PADA PT. ASTRA INTERNATIONAL – HSO BALIKPAPAN PERIODE 2015-2017 , Camelia Verahastuti 3, Isa Kurnia Wijaya Putri LCA. Robin Jonathan
EKONOMIA Vol 9, No 2 (2020)
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The purpose of this study was to determine the causes of changes in gross motorbike matic profit at PT. Astra International - HSO Balikpapan for the period of 2015-2017. The theory of this research is cost accounting that focuses on changes in gross profit, by using a change in gross profit analysis, sales price variance, sales quantity or variance volume, cost of sales price variance, and cost of sales quantity on volume variance. The research data needed is 2015-2017. Based on the results of the study showed that the change in gross motorbike matic profit from 2015-2016 was due to increased sales factor of Rp 82,378,005,000 and an increase in cost of sales price variance Rp 55,779,713,690 while for 2016-2017 the sales increased by Rp 242,933.095,000 and cost of sales price variance was Rp. 171,770,796,608.Based on the results of the analysis, the authors can draw several conclusions that causes of changes in the gross profit of automatic motorbikes at PT. Astra International - HSO Balikpapan from 2015 - 2017 is the amount of sales, changes in selling prices, changes in quantity (volume) of cost of goods sold and changes in cost of goods sold, sales have decreased and the cost of goods sold has decreased, so the gross profit will also decrease.
ANALISIS PERHITUNGAN PAJAK PENGHASILAN KARYAWAN (PPh) PASAL 21 PADA PT. UNTUNG BRAWIJAYA SEJAHTERA SAMARINDA Andi Indrawati 3, Novia Paramita 1, Mardiana 2,
EKONOMIA Vol 9, No 2 (2020)
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Tax Article 21At  PT.  Untung  Brawijaya  Sejahtera  Samarinda  (under  the  guidance  of     Mrs. Mardiana as supervisor I and Andi Indrawati as supervisor II).This study aims to analyze and find out the tax calculation of the employees of PT. Untung Brawijaya Sejahtera Samarinda is in accordance with the  provisions of Income  Tax Article 21  of Law Number  36 Year 2008  and Regulation  of  the Minister of Finance Number 101 / PMK.010 / 2016.The theory used in this research is tax accounting which focuses on income tax article 21 at PT. Untung Brawijaya Sejahtera Samarinda.The analytical tool used is comparative, which compares employee income tax and disclosures based on Income Tax Article 21 of Law Number 36 Year 2008 and Minister of Finance Regulation Number 101 / PMK.010 / 2016.The results showed that the employee income tax with permanent employee status that has a Taxpayer Identification Number (NPWP) is in conformity and employee income tax with permanent employee status that does not have a Taxpayer Identification Number (NPWP) not in accordance with the provisions of Income Tax article 21 of the Law Number 36 Year 2008 and Regulation of the Minister of Finance Number 101 / PMK.010 / 2016.
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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Fahmi, Irham. 2012. Analisis Laporan Keuangan. Cetakan Kedua. Bandung : Alfabeta.Hery. 2015. Analisis Kinerja Manajemen. Jakarta : Penerbit PT Grasindo.____. 2016. Analisa laporan keuangan. Edisi Kesatu. Yogyakarta: Center For Academic Publishing Services.Kasmir, 2009. Analisis Laporan Keuangan, Edisi Pertama. Cetakan Kedua. Jakarta : PT Raja Grafindo Persada.Munawir, 2014. Analisis laporan Keuangan. Yogyakarta : LibertyRudianto. 2013. Akuntansi Manajemen Informasi untuk Pengambilan Keputusan Strategis. Jakarta : ElanggaSubramanyam dan John J. Wild. 2012. Analisis Laporan Keuangan. Jakarta : Salemba Empat
Analisis Kinerja Belanja Dalam Laporan Realisasi Anggaran Pada Dinas Energi Dan Sumber Daya Mineral Provinsi Kalimantan Timur Rina Masithoh Haryadi, Erisandi Saputra Imam Nazarudin Latif
EKONOMIA Vol 9, No 2 (2020)
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The purpose of this study is to seek the spending execution at the Department of Energy and Mineral Resources of the Province of East Kalimantan in the 2015-2018 fiscal year can be said to be good in terms of the analysis of expenditure variance, analysis of expenditure growth, analysis of expenditure harmony, and the ratio of expenditure efficiency.Background theory used in this research is theoretical foundation concerning public sector accounting, budget implementation reports, and expenses execution.The instrument used is the analysis of shopping performance consisting of an analysis of shopping variants, an analysis of expenditure growth, an analysis of expenditure harmony and a ratio of expenditure efficiency.The results of the analysis presented is, a. The expenses execution in terms of analysis of expenditure variance can be said to be good because the implementation of spending is smaller than the budget, b. Expenses execution in terms of an analysis of expenditure growth cannot be said to be positive because in 2017 and 2018 the number of expenditure was decreased and resulting negative, c. The expenses execution in terms of analysis of the harmony of spending is more dominant operational expenditure than ‘modal’ expenditure because operational expenditure is up to 90% above of total expenditure while ‘modal’ expenditure is less than 10% of total expenditure, d. The expenses execution in terms of the expenses efficiency ratio can be said to be efficient because the criteria showed the result are below 100%.
ANALISIS PENGARUH SERVQUAL TERHADAP KEPUASAN PASIEN RAWAT INAP PADA PUSKESMAS PERANGAT Heriyanto, Emil Sari Noviana LCA Robin Jonathan
EKONOMIA Vol 9, No 2 (2020)
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EMIL SARI NOVIANA, Analisis Pengaruh Servqual  terhadap Kepuasan Pasien Rawat Inap Pada Puskesmas Perangat .Tujuan penelitian ini untuk menguji  pengaruh Service Quality yang terdiri dari Tangible, Reliability, Responsiveness, Assurance dan Empathy terhadap kepuasan pasien rawat inap pasien di Puskesmas Perangat.Alat analisis yang digunakan untuk menganalisis menggunakan analisis regresi linear berganda. a) Hasil analisis menyebutkan menunjukan bahwa variabel Tangible (X1) tidak berpengaruh terhadap Kepuasan Pasien dan  maka hipotesis ditolak. b) variabel Reliability (X2),  berpengaruh terhadap Kepuasan Pasien dan hubungan variabel Reliability (X2) terhadap Kepuasan Pasien (Y) adalah sebesar 0.135 maka hipotesis diterima. c) variabel Responsiviness (X3) berpengaruh signifikan terhadap Kepuasan Pasien dan dapat diketahui hubungan variabel Responsiviness (X3) terhadap Kepuasan Pasien (Y) adalah sebesar 0.490 maka hipotesis diterima. d) variable Assurance (X4) berpengaruh signifikan terhadap Kepuasan Pasien dan dapat diketahui hubungan variabel Assurance (X4) terhadap Kepuasan Pasien (Y) adalah sebesar 0.389 maka hipotesis diterima e) variabel Empathy (X5) berpengaruh signifikan terhadap Kepuasan Pasien dan dapat diketahui hubungan variabel Empathy (X5) terhadap Kepuasan Pasien (Y) adalah sebesar 0,056 maka hipotesis diterima.
PENGARUH KESELAMATAN DAN KESEHATAN KERJA (K3) TERHADAP PRODUKTIVITAS KARYAWAN PADA PT. BAROKAH PERKASA GROUP Ekrin Yohanes Suharyono, Murdiono 1, Eddy Soegiarto 2
EKONOMIA Vol 9, No 2 (2020)
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The research aims to know the influence of: 1). Occupational Safety to the employee productivity on PT. Barokah Perkasa Group. 2). Occupational Health to the employee productivity on PT. Barokah Perkasa Group. 3). Occupational Safety and Health simultaneously to the employee productivity on PT. Barokah Perkasa Group.Population that used in this research are all employee production and repair department of PT. Barokah Perkasa Group, wich are 125 employees. Sample research are 56 respondens by Slovin formula and sampling techniquethat used is random sampling. The analysis tools that used multiple linier regression analysis, hypothesis test, and classic assumption test.The results of the study concluded that: 1). Partially based on the significance of work safety variables a positive and significant effect on employee productivity. 2). Based on the partial significance test, occupational health variables have positive and significant effects on employee productivity. 3). Based on the simultaneous significance test, it is produced that occupational safety and health variables simultaneously have positive and significant effects on employee productivity.

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