cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota samarinda,
Kalimantan timur
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 28 Documents
 1   2   3 
Search results for , issue "Vol 9, No 3 (2020)" : 28 Documents clear
Analisis Efisiensi Pengendalian Biaya Kualitas Pada Sweet Roti Moderen Samarinda AdisAdisthy Shabrina Nurqamarani3, Heriyansyah Titin Ruliana 2,
EKONOMIA Vol 9, No 3 (2020)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine and analyze the efficiency of quality control costs at Sweet Roti Moderen Samarinda  in 2017 and the efficiency of quality control costs at Sweet Roti Moderen Samarinda in 2018.The basic theory used in this study is Cost Accounting and Management Accounting which focuses on controlling the quality costs of a product. The analytical tool used is a quality cost control report.The results showed that the quality cost control at Sweet Roti Moderen Samarinda in 2017 it had not been done efficiently and the quality cost control at the 2018 Sweet Roti Moderen Samarinda it had not been done efficiently.Further suggestions for Sweet Roti Moderen Samarinda in determining quality control costs should record each cost incurred in their financial statements. The cost of quality control comes from other costs, which from interviews with managers and accounting staff only estimate these costs without a definite record. All fees and transactions must be recorded to obtain accurate financial information.
ANALISIS PENGARUH BIAYA OPERASIONAL DAN VOLUME PENJUALAN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SUB SEKTOR PERALATAN RUMAH TANGGA YANG TERDAFTAR DI BURSA EFEK INDONESIA Catur Kumala dewi 3, Alfitriana Eddy Soegiarto 2
EKONOMIA Vol 9, No 3 (2020)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the increase in operational costs can reduce return on assets and increase sales volume can increase return on assets in household equipment sub-sector companies listed on the Indonesia Stock Exchange.       Methods empirically in used is quantitative methods and techniques of data collection is done in retrieving data from the literature (library research)  from the  www.idx.co.id , and after the sample selection by using purposive sampling acquired 4 companies that meet criteria used in the study. The independent variable used is operational costs and sales volume, and the dependent variable used is financial performance. The analytical tool used in this research is comparative comparative analysis.       The results of the study show that the increase in operational costs is not always accompanied by a decrease in return on assets, in the household equipment sub-sector companies registered at The Indonesia Stock Exchange for the 2014-2018 period and an increase in sales volume is not always accompanied by an increase in return on assets in the company's assets so that the return on assets did not experience an increase in the household appliances sub sector listed on the Indonesia Stock Exchange in the 2014-2018 period.
ANALISIS PENERAPAN SAK ETAP PADA PENYAJIAN LAPORAN KEUANGAN PT. INDO TOOLS SEJAHTERA Andi Indrawati, Oeij Yulianto Mardiana,
EKONOMIA Vol 9, No 3 (2020)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Analisis Penerapan SAK ETAP Pada Penyajian Laporan Keuangan PT. Indo Tools Sejahtera, Ibu Mardiana, S.E., M.M sebagai Pembimbing I, Ibu Andi Indrawati, S.E., M.M sebagai Pembimbing II. PT. Indo Tools Sejahtera merupakan perusahaan dibidang perdagangan peralatan teknik. Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisa laporan keuangan PT. Indo Tools Sejahtera telah sesuai dengan SAK ETAP tahun 2009. Metode yang digunanakan adalah metode kualitatif dengan membandingkan laporan keuangan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) dengan laporan keuangan PT. Indo Tools Sejahtera.           Hasil penelitan ini menunjukkan bahwa penyajian laporan keuangan PT. Indo Tools Sejahtera belum sesuai dengan penyajian laporan keuangan berdasarkan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP).          Laporan keuangan PT. Indo Tools Sejahtera tahun 2017 dan 2018 menyajikan Laporan neraca dan laporan laba rugi. Sendangkan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik penyajian laporan keuangan Neraca, Laporan laba rugi, Laporan perubahan ekuitas, Laporan arus kas, dan catatan atas laporan keuangan. Dengan menggunakan teknik menghitung cecklist metode Champion yang dikemukakan oleh James A. Blake dan Dean J. Champion didapatlah persentase 40% yang dikategorikan belum sesuai.            Dengan menggunakan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP), perusahaan diharapkan dapat menyajikan laporan keuangan dengan lengkap
Pengaruh Marketing Mix Terhadap Keputusan Pembelian Kosmetik Wardah Di Samarinda Nurfitriani, Rieni Angriani Eddy Soegiarto K
EKONOMIA Vol 9, No 3 (2020)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study was to determine the effect of products, prices, distribution and promotion on purchasing decisions for wardah cosmetics in Samarinda. Theories used in this research are product, price, distribution and promotion.                  This research was conducted in samarinda city. Samples taken as many as 100 respondents with the Non Probability Sampling method with sampling techniques using purposive sampling.. Data collection by distributing questionnaires using a Likert scale to measure each indicator. The analytical tool in the study used multiple linear regression analysis using SPSS v23 program tools.The results of this study indicate that the product has a positive and significant effect on purchasing decisions for wardah cosmetics in Samarinda, prices have a positive and significant effect on purchasing decisions for wardah cosmetics in Samarinda, distribution has a positive but not significant effect on purchasing decisions for wardah cosmetics in Samarinda, promotions have a positive but not positive effect. significant influence on purchasing wardah cosmetics in Samarinda and the product, price, distribution and promotion together have a positive and significant effect on purchasing decisions of wardah cosmetics in Samarinda
Pengaruh Produk, Harga dan Promosi Terhadap Keputusan Pembelian Air Minum Dalam Kemasan (AMDK) Merek Le Minerale di Samarinda Firdayanti, Devi Indah
EKONOMIA Vol 9, No 3 (2020)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of  this research is to determine the product's influence, price, and promotion to the purchase decision of bottled drinking water (AMDK) brand Le Minerale in Samarinda. The theories used in this research are products, prices, promotions and purchasing decisions.This research was conducted in Samarinda. Samples taken as many as 100 respondents with Non Probability Sampling method with sampling technique using sample Purposive. Data collection with the spread of questionnaires using a likert scale to measure each indicator. Analytical tools in research using multiple linear regression analyses using SPSS V20 program.The results of this study showed that the product has a positive and significant effect on the purchase decision of bottled drinking water (AMDK) brand Le Minerale in Samarinda, the price is positive and not significant to the purchase decision of bottled drinking water (AMDK) brand Le Minerale in Samarinda, the promotion of positive and significant effect on the purchase decision of bottled drinking water (AMDK) brand Le Minerale in Samarinda and the products, prices and promotions jointly effect significantly On the decision of the purchase of bottled drinking water (AMDK) brand Le Minerale in Samarinda.
ANALISIS ANGGARAN PROYEK SEBAGAI ALAT PENGENDALIAN BIAYA PADA PERUSAHAAN KONTRAKTOR CV. WIJAYA CIPTA MANDIRI Ida Rahmawati3, Isnawati Imam Nazarudin Latif
EKONOMIA Vol 9, No 3 (2020)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

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.
Penentuan Harga Pokok Produksi Pagar Menggunakan Metode Biaya Pesanan Pada CV. Ahsan Jaya mandiri Yusuf, Cahyo Muhammad
EKONOMIA Vol 9, No 3 (2020)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Calculation of cost of production by using the order cost method is right method to use in industry or businesses in the field of assembly, most of which are carried out an order basis because the process of recording costs still relative simple. The formulation of the problem of this research is whether the cost producingfences determined by CV. Ahsan Jaya Mandiri is lower than the cost of production according to the order cost method. The purpose of this study is to find out information on the difference in cost of production according to the company and the cost of production according to the order cost method and compares the price of production based on the order cost method with the cost of production according to CV. Ahsan Jaya Mandiri. The theoretical basis used in this research is cost accounting which focuses on calculating the cost of production of fences on CV. Ahsan Jaya Mandiri. The research hypothesis is the cost of production carried out by CV. Ahsan Jaya Mandiri is lower than the cost of production according to the order cost method. The analytical tool used is depreciation rate of fixed assets, the loading of factory overhead costs to the product of the calculation of the cost of production and the card price of the order. The results showed that the calculation of the cost of fence according to CV. Ahsan Jaya Mandiri is lower than the difference between the order cost method due to CV. Ahsan Jaya Mandiri does not account for indirect labor costs and a portion of factory overhead costs into the production costs of fences. 
Pengaruh Kualitas Pelayanan terhadap Kepuasan Nasabah pada Cu Daya lestari TP. Kalaang Lawaat di Kabupaten Kutai Barat Kecamatan Barong tongkok Ida Rahmawati3, Yoyo Eddy Soegiarto 2
EKONOMIA Vol 9, No 3 (2020)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Effects of Service Quality on Customer Satisfaction at CU Daya Lestari  TP. Kalaang Lawaat in West Kutai District, Barong Tongkok Sub-district, under the guidance of Mr.  H.  Eddy  Soegiarto K and Mrs.  Ida  Rahmawati.     The background of this research is the importance of good services. It is expected that the customers are satisfied and they will return to use the company products which meet their expectations. Therefore, the information technology and openness of the company play an important role to the customers. With the current good services, it is expected that CU Daya Lestari will always improve its services to provide satisfaction to all loyal customers.The research problem is to determine the effects of service quality consisting of tangibility, reliability, responsiveness, assurance, and empathy, at CU Daya Lestari TP. Kalaang Lawaat to the customer satisfaction in West Kutai District, Barong Tongkok Sub-district. The analysis tools in this study were test instrument, data of validity and reliability test. There classic assumption test used normality test, multicollinearity test, heteroskedasticity test, and autocorrelation test, as well as multiple linear regression analysis, hypothesis test, t test, f test, and coefficient of determination used SPSS 21.0.The result indicates that the variables of service quality consisting of tangibility, reliability, responsiveness, assurance, and empathy give significant effects on customer satisfaction. Tangibility, reliability, and assurance give positive effects and do not significant to customer satisfaction, while responsiveness and empathy give positive effects and significant to customer satisfaction at  CU Daya Lestari TP.  Kalaang  Lawaat  in  West  KutaiDistrict  ,Barong  Tongkok  Sub-district
Penerapan Akuntansi Aset tetap Menurut PSAK No.16 Pada Foodpoint Mall. Lembuswana Samarinda Adisthy Shabrina Nurqamarani, Suriani Elfreda Aplonia Lau 2
EKONOMIA Vol 9, No 3 (2020)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the recognition, measurement and presentation of fixed assets in the financial statements conducted by Foodpoint Lembuswana Mall based on the Statement of Financial Accounting Standards (PSAK) No.16 The analytical tool used in this study is a comparative descriptive method, which is a method that compares accounting treatments that include recognition, measurement and presentation of fixed assets in the financial statements according to Statement of Financial Accounting Standards (PSAK) No.16 versus financial statement of  Foodpoint Mall Lembusana and also the Champion method to calculate the value of the checklist in determining the suitability criteria.Based from the results calculated by Dean J. Champion shows the he recognition of fixed assets 50% (unfit), the measurement of fixed assets 0% (not suitable), Presentation of fixed assets in the financial statements 0% (not suitable).The conclusion of this research is the recognition of fixed assets in Foodpoint Mall inadequate according to PSAK No. 16 so that the hypothesis is accepted, the measurement of fixed assets in Foodpoint Mall is inadequate according to PSAK No. 16 so that the hypothesis is accepted, the presentation of fixed assets in the financial statements in the Foodpoint Mall in Lembuswana not appropriate based on PSAK No. 16 so that the hypothesis is accepted
ANALISIS LINGKUNGAN SITUASIONAL TERHADAP PEMILIHAN TEMPAT BERBELANJA DI MINIMARKET lNDOMARET DI JL. P. SURYANATA OUTLET NO. 2 KOTA SAMARINDA Taghfirul Azhima Yoga 3, Muhammad Aldi Ripani 1, Robin Jonathan 2,
EKONOMIA Vol 9, No 3 (2020)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Muhammad Aldi Ripani, Situational Environmental Analysis of the Choice of Places to Shop at the Indomaret Minimarket on Street Pangeran Suryanata Outlet No.2 Samarinda City. Under the guidance of Mr. Robin Jonathan as the first mentor and Mr. Taghfirul Azhima Yoga Siswa as the second mentor.The purpose of this study includes knowing 1) the physical environment influences the selection of shopping places. 2) The social environment influences the selection of shopping places. 3) Time perspective influences the choice of shopping place. 4) Purchase objectives affect the selection of shopping places. 5) The preceding situation has an effect on the selection of shopping places. 6) Physical environment, social environment, time perspective, purchase objectives and conditions that precede together affect the selection of shopping places.The population type of this study is unknown population. The population consists of all those who shop at Indomaret on Street Pangeran Suryanata Outlet No.2 Samarinda City. The sampling technique used in this study was through a non probability sampling approach, namely purposive sampling with a total sample of 100 people using calculations using the Lameshow formula. This study uses a multiple linear regression analysis tool with the F test and t test using the SPSS V23 program.            The results of this study indicate that 1) The physical environment does not have a significant effect on the selection of shopping places. 2) The social environment has a significant influence on the selection of shopping places. 3) Time perspective has a significant influence on the selection of shopping places. 4) The purpose of the purchase has a significant influence on the selection of shopping places. 5) The situation that precedes does not have a significant influence on the selection of shopping places. 6) Physical environment, social environment, time perspective, purchase purpose, predating conditions together have a significant effect on the selection of shopping places

Page 1 of 3 | Total Record : 28

 1   2   3 

Filter by Year

2020 2020


Reset
Filter By Issues
All Issue Vol 10, No 3 (2021) Vol 10, No 2 (2021) Vol 10, No 1 (2021) Vol 9, No 3 (2020) Vol 9, No 2 (2020) Vol 9, No 1 (2020) Vol 8, No 5 (2019) Vol 8, No 4 (2019) Vol 8, No 3 (2019) Vol 8, No 2 (2019) Vol 8, No 1 (2019) Vol 7, No 4 (2018) Vol 7, No 3 (2018) Vol 7, No 3 (2018) Vol 7, No 2 (2018) Vol 7, No 1 (2018) Vol 6, No 3 (2017) Vol 6, No 2 (2017) Vol 6, No 1 (2017) Vol 5, No 3 (2016) Vol 5, No 2 (2016) Vol 5, No 1 (2016) Vol 4, No 3 (2015) Vol 4, No 2 (2015) Vol 4, No 1 (2015) Vol 3, No 3 (2014) Vol 3, No 2 (2014) Vol 3, No 1 (2014) Vol 2, No 2 (2013) Vol 2, No 1 (2013) Vol 1, No 1 (2012) More Issue