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<![CDATA[ANALISIS PELAKSANAAN PERHITUNGAN, PEMOTONGAN, PENCATATAN, DAN PELAPORAN PAJAK PENGHASILAN 21 PADA PT. BANGUN CIPTA KONTRAKTOR CABANG KALIMANTAN TIMUR ]]>
<![CDATA[Camelia Verahastuti, Hernovia , H.Mulyadi,]]>
<![CDATA[ EKONOMIA Vol 9, No 3 (2020) ]]>
Publisher : <![CDATA[EKONOMIA ]]>
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<![CDATA[         For everyone who earns income from working activities will be subject to income tax Article 21 by the Indonesian government. In income tax article 21 an employee, is income tax is calculated, deducted, and recorded by the company where the employee works at, which in turn, the company will transferred it to the government and reported at the assigned tax office.           The purpose of this research is to determine whether the process of calculating, deducting, recording, and reporting of income tax article 21 done by PT. Bangun Cipta Contractor complied with the tax laws No. 36 in 2008 and Director General of Taxes Regulation No. PER - 16 / PJ / 2016.         The type of research is quantitative description. The origin of secondary data was from PT. Bangun Cipta Contractor, and the data used is employees payroll in 2014 the deed of estabilishment as well as an interview with administration and finance manager. The analytical tool used is tax laws No. 36 in 2008 and Director General of Taxes Regulation No. PER - 16 / PJ / 2016. The result showed that PT. Bangun Cipta Contractor in implementing the income tax article 21 has complied with the tax laws No. 36 in 2008 and Director General of Taxes Regulation No. PER - 16 / PJ / 2016.          It is adviced that in the coming future, PT. Bangun Cipta Contractor in its calculations is expected to perform Article 21 Income Tax calculations properly in accordance with Law No. 36 of 2008 concerning Income Taxes and Director General of Taxes Regulation No. PER - 16 / PJ / 2016 so that in depositing and reporting Article 21 Income Tax still in accordance with applicable regulations.]]>
<![CDATA[ANALISIS KINERJA PENAGIHAN PIUTANG PELANGGAN PADA PT. PLN (PERSERO) UNIT LAYANAN PELANGGAN SAMARINDA ULU 2017-2018 ]]>
<![CDATA[Rina Masithoh Haryadi, Amrullah Febrian Ivana Nina Esterlin Barus]]>
<![CDATA[ EKONOMIA Vol 9, No 3 (2020) ]]>
Publisher : <![CDATA[EKONOMIA ]]>
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<![CDATA[Ratio analysis illustrates a relationship or balance between a relationship or a balance between a certain amount and another amount which is very useful for management to plan and evaluate the performance or performance of the company, while for creditors it can be used to estimate the potential risk that will be faced associated with the guaranteed continuity of interest payments and principal repayments.              The purpose of this study is to determine and analyze whether Receivable Turn Over at PLN Persero Samarinda Ulu Customer Service Unit in 2017-2018 and to know and analyze whether the Average Collection Period at PLN Persero Samarinda Ulu Customer Service Unit in 2017-2018.              The results of the study are known that the value of Receivable Turn Over in 2017 has not reached the industry standard value that has been set that is 15 times, but in 2018 the value of Receivable Turn Over has reached the set industry standard, and it is known that when the collection of receivables into cash occurs at PT PLN Persero Samarinda Ulu Unit is still in the safe category of <30 days. This shows that PT PLN Persero's Samarida Ulu Unit has an effective and efficient performance in collecting receivables into cash.              Financial performance appraisal from 2017-2018 can be concluded that the evaluation of the company's financial performance of PT PLN Persero Samarinda Ulu Unit in terms of Receivable Turn Over in 2017-2018 has increased, Assessment of the company's financial performance of PT PLN Persero Samarinda Ulu Unit viewed from the Average Collection Period in 2017-2018 it has decreased.]]>
<![CDATA[ANALISIS EFEKTIVITAS DAN EFISIENSI PENGELOLAAN KEUANGAN DANA DESA DI DESA GAS ALAM BADAK 1 KECAMATAN MUARA BADAK TAHUN 2018 ]]>
<![CDATA[rinaUmi Kulsum3, Ratna Purnamasari Ivana Nina Esterlin Barus2]]>
<![CDATA[ EKONOMIA Vol 9, No 3 (2020) ]]>
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<![CDATA[Ratna Purnamasari, 2019. Samarinda University Faculty of Economics, August 17, 1945. Effectiveness and Efficiency Analysis of Financial Management of Village Funds in Badak Natural Gas Village 1 Muara Badak District 2018. The Natural Rhinoceros Gas Village 1 has in fact delayed the transfer of budget funds from the Center to the Village account, which has made the Village fund financial management less effective. This study aims to analyze the level of effectiveness and processing efficiency of the Badak 1 Natural Gas Village Fund in Muara Badak District in 2018.            The theory of this research is Public Sector Accounting which focuses on analyzing regional financial statements using the Effectiveness formula and Efficiency formula.            The analytical tool used in this study is to use the Effectiveness and Efficiency formula. The research data needed is 1 year in 2018. The analytical tool used in this study is a comparative analysis where this method uses the effectiveness formula by comparing the realization of revenue with the revenue target and also using the efficiency formula by comparing the costs incurred by the government with the realization of revenue receipts           The results of this study indicate: 1.) The level of effectiveness of Village Funds in the Village of Natural Gas Badak 1 Sub-District of Muara Badak, measured by the ratio of the Realization of Revenue Revenues to Target Revenues, shows that the Village Fund financial management in 2018 is categorized as quite effective at 99.78%. The effectiveness of the Village Fund in 2018 is still quite effective because the village government has not been optimal in carrying out its activities, thus the hypothesis was declared rejected. 2.) The efficiency of the Village Funds in the Village of Natural Gas Badak 1 Sub-District of Muara Badak, measured by the ratio of the ratio of Revenue Costs to Realization of Revenue, shows that the Village Fund financial management in 2018 is in the inefficient category of 100.45%. efficient is <40% which according to researchers of Village Fund Financial Management does not detect expectations, thus the hypothesis is rejected.]]>
<![CDATA[Pengaruh Citra Merek Dan Kualitas Produk Terhadap Minat Beli Konsumen Pada Produk Minuman Vitamin C (Studi Kasus Pada Produk You C 1000 Di Kota Samarinda) ]]>
<![CDATA[AdisAdisthy Shabrina Nurqamarani3, Dinda Tri Hadiah H.Mulyadi]]>
<![CDATA[ EKONOMIA Vol 9, No 3 (2020) ]]>
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<![CDATA[Beverage products in this globalization era are increasingly competitive particulaly on You C 1000 vitamin C beverage products as one of the less desirable beverage products among consumers. This can be seen in the data on the results of the index of the top brands in 2014-2017, You C 1000 is in fourth position.This study aims to determine influence of brand image and product quality on buying interest both partially and simultaneously. The sampling method uses probability sampling technique with simple random sampling method. The number of samples in this study were 100 respondents in the city of Samarinda who collected and knew product You C 1000. The analysis tool uses multiple linear regression.According to t test result, there is a significant and positive influence between brand image and buying interest in You C 1000 product in Samarinda City. There is a significant and positive influence between product quality and buying interest in You C 1000 product in Samarinda City. The results of the F test show there is a significant and positive influence between the variables Brand image (X1) and Product Quality (X2) simultaneously towards Purchase Interest (Y)on You C 1000 products in Samarinda City. This research recommends further researcher to add more variables and also for companies should maintain brand image and product quality on You C 1000 products]]>
<![CDATA[ANALISIS PERHITUNGAN, PEMOTONGAN, PENYETORAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 21 PADA PT KAYU LAPIS ASLI MURNI DI SAMARINDA ]]>
<![CDATA[Ivana Nina Esterlin Barus, Bayu Candra Permana Robin Jonathan]]>
<![CDATA[ EKONOMIA Vol 9, No 3 (2020) ]]>
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<![CDATA[ABSTRACTThis study aims to determine the appropriateness of calculations, deductions, deposits and PPh 21 reporting conducted by PT Kayu Lapis Asli Murni with applicable regulations.The analytical tool used is a comparative analysis that compares the calculation, deduction, deposit and reporting PPh 21 used by PT Kayu Lapis Asli Murni with applicable tax regulations.The results of this study indicate that the calculation of PPh 21 PT Kayu Lapis Asli Murni in 2018 is not in accordance with the Director General of Taxes No: Per 16 / PJ / 2016, withholding PPh 21 PT Kayu Lapis Asli Murni in 2018 in accordance with the Director General of Tax Jendaral No: Per 16 / PJ / 2016, remittance PPh 21 PT Kayu Lapis Asli Murni in 2018 in accordance with Minister of Finance Regulation No. 242 / PMK.03 / 2014, and PPh 21 reported PT Kayu Lapis Asli Murni in 2018 in accordance with Minister of Finance Regulation No. 9 / PMK 03/2018. ]]>
<![CDATA[Analisis Penerapan Tarif Jasa Rawat Inap Kelas NAPZA Dengan Metode Activity Based Costing Pada Rumah Sakit Jiwa Daerah Atma Husada Mahakam ]]>
<![CDATA[Danna Solihin, 3, Radika Rahim Eddy Soegiarto 2]]>
<![CDATA[ EKONOMIA Vol 9, No 3 (2020) ]]>
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<![CDATA[ABSTRACT Analysis of the Application of Service Rates for Inpatient Classes with Activity Based Costing at the Atma Husada Mahakam Regional Mental Hospital.              The formulation of this problem is whether calculating the rate of inpatient treatment for class III drugs applied at the Atma Husada Mahakam Regional Mental Hospital is higher than calculating the rates using the Activity Based Costing method. This study aims to study the calculation of the cost of inpatient treatment for class III drugs applied at the Atma Husada Mahakam Regional Mental Hospital higher than calculating the rates with the Activity Based Costing method..              The analysis method used is a comparative descriptive method that shows and compares the rates of hospital hospitalization with traditional methods and the Activity Based Costing method.              The results of the calculation of inpatient rates with the Activity Based Costing method in class III drug provide higher results compared to the traditional method applied by the Atma Husada Mahakam Regional Mental Hospital, with a difference of Rp 104,205.68. This can occur because all costs are calculated based on consumption which raises costs.           Tariif differences that occur due to the imposition of costs on the Activity Based Costing method for the activities of each room are different and use more then one cost driver and overhead costs on the activity based costing method not based on volume, but on the activities required.]]>
<![CDATA[ANALISIS MODAL KERJA DAN RENTABILITAS PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) SUB SEKTOR KIMIA ]]>
<![CDATA[, Ivana Nina Esterlin Barus 3, Dwita Vienanda Putri 1 Elfreda Aplonia Lau 2]]>
<![CDATA[ EKONOMIA Vol 9, No 3 (2020) ]]>
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<![CDATA[This study was conducted to determine whether changes in working capital will be followed by changes in profitability, in the sense that if there is an increase in working capital whether it will be followed by an increase in profitability and vice versa if there is a decrease in working capital is followed by a decrease in profitability.The analysis used in this study is an analysis of the research variables, namely working capital and profitability projected with return on euqity (ROE), a comparative analysis of working capital and profitability to see the increase or decrease that occurs.Based on the results of the analysis it is known that there was a decrease in working capital followed by a decrease in profitability in 2011-2012. Then, there is an increase in working capital followed by increases in profitability in 2012-2013. Furthermore, there was a decline in working capital followed by a decrease in profitability in 2013-2014 and in 2014-2015, as well as an increase in working capital followed by increases in profitability in 2016-2017. The difference occurs in the 2015-2016 observation year, where there is an increase in working capital followed by a decrease in profitability.]]>
<![CDATA[ANALISIS DU PONT SYSTEM UNTUK MENILAI KINERJA KEUANGAN PADA PT. INDOCEMENT TUNGGAL PRAKARSA TBK TAHUN 2014 - 2017 ]]>
<![CDATA[Rina Masithoh Haryadi, Melinda Musiana Titin Ruliana 2,]]>
<![CDATA[ EKONOMIA Vol 9, No 3 (2020) ]]>
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<![CDATA[One of the strategies  that  can  be  taken by the and Du Pont System                                     world business to expand its business is to Analize of Return On Equity Du Pont System. This research is intended to compare the performance of PT. Indocement Tunggal Prakarsa Tbk in the form of Return On Equity Du Pont System 2014-2017 Years. The results of financial ratio analysis and comparative analysis show that : Return On Equity (Du Pont System) show 2014 years until 2017 years are decrease. The result is Return On Equity 2014 years is 21,48%, 2015 Years are 18,22% , 2016 years are 14,77% and 2017 years are 7,59% is Decrease. The result concludes : That hypothesis is rejected then it means Return On Equity Du Pont System on PT. Indocement Tunggal Prakarsa Tbk From 2014 until 2017 years is decrease so hipotesis accepted. The Suggest are : 1) Company for enhance of financial for getting better. 2) For investor for return is for choice the company have Return On Eqiuty is positive not negative. 3) For Next research is the other measure Du Pont System.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI TAHUN 2011-2014 ]]>
<![CDATA[Elfreda Aplonia Lau 3,, Patmah 1, Robin Jonathan 2,]]>
<![CDATA[ EKONOMIA Vol 9, No 3 (2020) ]]>
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<![CDATA[Profitabilitas, CR, DER, Ukuran Perusahaan  Tujuan penelitian adalah untuk mengetahui faktor-faktor yang mempengaruhi Profitabilitas pada perusahaan pertambangan yang terdaftar di BEI tahun 2011-2014. Rumusan masalah dalam penelitian ini yaitu apakah masing-masing variabel Current ratio, debt to equity ratio dan ukuran perusahaan berpengaruh signifikan terhadap profitabilitas serta apakah secara bersama-sama variabel Current ratio, debt to equity ratio dan ukuran perusahaan berpengaruh signifikan terhadap profitabilitas.. Teknik pengambilan sampel menggunakan purposive sampling yaitu dengan kriteria perusahaan yang termasuk dalam sektor pertambangan dan terdaftar di Bursa Efek Indonesia dari tahun 2011-2014,. Model yang digunakan adalah model regresi linier berganda dan pengujian hipotesis mengenai pengaruh variabel independen dan variabel dependen digunakan uji statistik t-test dan uji statistik F-test dengan taraf signifikan sebesar 5%.Hasil penelitian menunjukkan bahwa secara parsial current ratio, debt to equity ratio, dan ukuran perusahaan tidak berpengaruh secara signifikan terhadap profitabilitas (NPM) serta secara simultan current ratio, debt to equity ratio, dan ukuran perusahaan tidak berpengaruh signifikan terhadap profitabilitas (NPM]]>
<![CDATA[Analisis Pertumbuhan Return On Investment (ROI) pada PT. Kino Indonesia Tbk Sebelum dan Sesudah Go Public ]]>
<![CDATA[Danna Solihin3, Annisa Setiyo Wati1 Mardiana 2]]>
<![CDATA[ EKONOMIA Vol 9, No 3 (2020) ]]>
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<![CDATA[Annisa Setiyo Wati, Analysis of Return On Investment (ROI) at PT. Kino Indonesia Tbk Before and After Go Public (under the guidance of Ms. Mardiana as advisor I and Mrs. Danna Solihin as mentors II).           The purpose of this study is to know and analyze the growth of PT. Kino Indonesia Tbk Return On Investment (ROI) before and after going public.The theoretical basis used in this study is Sujarweni (2016:6) argues that the definition of management accounting is "Management accounting is one of the fields of accounting that studies how to produce financial information for management which will then be used for decision making". Rudianto (2013: 192) argues that the Return on Investment (ROI) is: "Return On Investment (ROI) is a ratio that shows the return (return) on the amount of assets used in the company. ROI is also a measure of management effectiveness in managing its investment".           The analytical tool in this study uses financial ratios, namely the profitability ratio (Return On Investment), and the ratio of growth rates. The results showed that the Return on Investment (ROI) of PT. Kino Indonesia Tbk prior to going public for the 2014-2015 period had increased, as indicated by the number 46.77% whereas growth in the period 2015-2016 before going public PT. Kino Indonesia Tbk decreased to -32.72% and growth increased after going public in the 2016-2017 period and the 2017-2018 period, as indicated by the 2016-2017 Return on Investment (ROI) growth rate of -38.65% and the 2017-2018 period of 23, 37%.]]>
