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INDONESIA
EKONOMIA
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Core Subject : Economy,
Jurnal yang memuat tulisan artikel dan penelitian tentang ilmu akuntansi dan manajemen.
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Articles 28 Documents
Search results for , issue "Vol 9, No 3 (2020)" : 28 Documents clear
Analisis Kualitas Pelayanan, Kepercayaan, Dan Harga Terhadap Kepuasan Konsumen Berbelanja Online Di Shopee (Studi Pada Mahasiswa Fakultas Ekonomi Universitas 17 Agustus 1945 Samarinda) Taghfirul Azhima Yoga Siswa3, Ricka Asmawati1 LCA Robin Jonathan2
EKONOMIA Vol 9, No 3 (2020)
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ABSTRACTThe purpose of this research are:  1) To find out and analyze the effect of service quality on customer satisfaction in shopping online at Shopee. 2) To find out and analyze the effect of trust on customer satisfaction in shopping online at Shopee. 3) To find out and analyze the effect of prices on customer satisfaction in shopping online at Shopee. 4) To find out and analyze the effect of service quality, trust, and price together on customer satisfaction in shopping online at Shopee. The theory used in this research is the quality of service, trust, price, and customer satisfaction.This research conducted in Faculty of Economics, August 17th, 1945 Samarinda. Samples taken as many as 100 respondents with a Non-Probability Sampling the sampling technique used purposive sampling. Collecting data by questionnaires using Likert scale to measure each indicator. The analytical tool in the study using multiple linear regression analysis by using the tools of statistical program SPSS v20.               The results of this study show that: 1) The variable of service quality has a significant effect on customer satisfaction shopping online at Shopee. 2) The variable trust has a significant effect on customer satisfaction shopping online at Shopee. 3) The variable price has a significant effect on customer satisfaction shopping online at Shopee. 4) The variable service quality, trust, and price together - a significant effect on consumer satisfaction shopping online at Shopee. 
Evaluasi Penyajian Laporan Keuangan Pada UD. Subur Jaya Meubel Berdasarkan Standar Akuntansi Keuangan Entitas Mikro, Kecil, Dan Menengah (SAK EMKM) Catur Kumala Dew, Novi Syahputra Titin Ruliana
EKONOMIA Vol 9, No 3 (2020)
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This study aims to evaluate the presentation of items in the financial statements at UD. Subur Jaya Meubel based on SAK EMKM 2018 and the formulation of the problem in this study is whether the presentation of items in the financial statements at UD. Subur Jaya Meubel is appropriate based on SAK EMKM 2018.The theory used in this research is financial accounting. The hypothesis put forward is the presentation of items in the financial statements at UD. Subur Jaya Meubel is incompatible with SAK EMKM 2018.The analytical tool used in this study is a comparative descriptive method, which compares the presentation of the structured account placement in the financial statements based on SAK EMKM with UD. Subur Jaya Meubel uses the Champion formula method.The results showed that the suitability of structured account placement in the financial statements according to UD. Subur Jaya Meubel is not suitable according to SAK EMKM 2018 with a criterion value of 33%. The conclusion of this research is the presentation of financial statements at UD. Subur Jaya Muebel is not in accordance with the provisions of SAK EMKM 2018 because of UD. Subur Jaya Meubel did not prepare and present financial position reports and notes to the financial statements so that the hypothesis was accepted.
Analisis Pencatatan dan Pelaporan Keuangan Berdasarkan Standar Akuntansi Pemerintah Nomor 71 Tahun 2010 Pada Kantor Kecamatan Loa Janan Ilir Samarinda Ida Rachmawati3, Apriati Uleh1 Elfreda Aplonia Lau2
EKONOMIA Vol 9, No 3 (2020)
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Research objectives are a). Analyzing and evaluating financial records in Loa Janan Ilir Samarinda Subdistrict with the provisions of Government Regulation Number 17 of 2010 concerning Accrual-based Government Accounting Standards (SAP). b). Analyze and evaluate financial reporting or presentation in Loa Janan Ilir Samarinda Subdistrict with the provisions of Government Regulation Number 17 of 2010 concerning Accrual-based Government Accounting Standards (SAP).The theoretical basis used is public sector accounting which focuses on recording and reporting or presenting regional financial reports, Government Regulation Number 71 of 2010 concerning Accrual-based Government Accounting Standards (SAP).The analysis tool used in this study is the comparative method, comparing the financial statements of Loa Janan Ilir Samarinda in 2017 with SAP PP Number 71 of 2010 using the Dean J. Champion formula in 1990.            The results showed that 1). The financial records in Loa Janan Ilir Samarinda District in 2017 are in accordance with SAP PP Number 71 of 2010, so the first hypothesis is accepted. 2). Financial reporting or presentation in Loa Janan Ilir Samarinda District in 2017, in accordance with SAP PP Number 71 of 2010, so that the second hypothesis is accepted
Pengaruh Kualitas Layanan Terhadap Kepuasan Konsumen Pada Jasa Servis Kendaraan Di PT. Graha Mulia Auto Samarinda Taghfirul Azhima Yoga Siswa3, Rudiansyah Mardiana 2
EKONOMIA Vol 9, No 3 (2020)
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This study aims to determine the effect of reliability, responsiveness, assurance, attention and physical evidence partially and simultaneously on customer satisfaction in vehicle service services at PT. Graha Mulia Auto Samarinda.The theory used in this research is service quality and customer satisfaction. this research was conducted on vehicle users in Samarinda City. The population in this study is known to be taken as many as 100 respondents. Data collection is done by distributing online questionnaires from Google forms using a Likert scale to measure indicators. The analytical tool used is multiple linear regression.The results of this study in the f test showed that service quality variables which include reliability, responsiveness, assurance, empathy, tangibles have a joint effect on customer satisfaction. the t test shows that the reliability, responsiveness, assurance, empathy variables have a significant effect on customer satisfaction while the tangibles variable does not significantly influence customer satisfaction in vehicle service at PT. Graha Mulia Auto Samarinda
Pengaruh Kualitas Produk, Harga, Dan Promosi Terhadap Keputusan Pembelian (Studi Pada Pelanggan Menggunakan Kartu Indosat Ooredoo Di Kecamatan Samarinda Ulu) TaTghfirul Azhima Yoga Siswa3, Muhammad Nur1 Mardiana2
EKONOMIA Vol 9, No 3 (2020)
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The purpose of this study were: 1). To determine the effect of the quality of products on purchase decisions on Indosat Ooredoo card customers in the District of Samarinda Ulu. 2) To determine the effect of price on purchase decisions on Indosat Ooredoo card customers in the District of Samarinda Ulu. 3) To determine the effect of promotion on purchase decisions on Indosat Ooredoo card customers in the District of Samarinda Ulu. 4) To determine the effect of product quality, price, and promotion on purchase decisions on Indosat Ooredoo card customers in the District of Samarinda Ulu. The theory used in this research is the quality of the product, price, promotion, consumer behavior and purchasing decisions.This research was conducted in Samarinda Ulu sub district. Samples taken as many as 100 respondents with a Non-Probability Samplingthe sampling technique used purposive sampling. Collecting data by questionnaires using Likert scale to measure each indicator. The analytical tool in the study using multiple linear regression analysisby using the tools of statistical program SPSS v20.The results of this study show that: 1) The variable quality of products significantly influence customer purchasing decisions Indosat Ooredoo card in the District of Samarinda Ulu, 2) Variable price significantly influencecustomer purchasing decisions Indosat Ooredoo card in the District of Samarinda Ulu, 3) Variable promotion not significant effect oncustomer purchasing decisions Indosat Ooredoo card in the District of Samarinda Ulu, 4) The variable quality of product, price, and promotion together - equally significant effect oncustomer purchasing decisions Indosat Ooredoo card in the District of Samarinda Ulu
SISTEM AKUNTANSI PENGGAJIAN PADA PT MANGKUJENANG HARMONI SINERGY DI SAMARINDA Ivana Nina Esterlin Barus3, Fendy Dwi Julian 1 Eddy Soegiarto K 2
EKONOMIA Vol 9, No 3 (2020)
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The formulation of the research problem is whether the employee payroll accounting system is in accordance with the elements of internal control. The purpose of this study is to examine the suistability of the employee payroll accounting system with elements of internal control at PT. Mangkujenang Harmony Sinergy.The research hypothesis is the employee payroll accounting system at PT. Mangkujenang Harmoni Sinergy is not in accordance with the elements of internal control.The research was conducted by field research, namely data collection by examining the field directly with interviews, using questionnaire techniques with questions that have been determined to employees of PT. Mangkujenang Harmony Sinergy. The conclusion that the employee payroll accounting system carried out by PT. Mangkujenang Harmoni Sinergy is in accordance with the elements of internal control. then the hypothesis is rejected.
Pengaruh Produk Dan Kualitas Layanan Terhadap Loyalitas Konsumen Starbucks Coffe Di Samarinda Sarwo Edi Wibowo, Gusti Kiyak Pahlawan LCA Robin Jonathan
EKONOMIA Vol 9, No 3 (2020)
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The Purpose of this study aims to know How is the Quality of Product And Quality of Service Influence to the Loyalty Starbucks Coffee Samarinda Consumers.This Study was done at Samarinda city. The sample used in this study were 97 respondents with a Non Probability Sampling Method and the technique sampling is Purposive Sampling. Data was collected by distributing questionnaires and using likert scale for each indicator. The Analytical tool used is Multiple Linear Regression at SPSS V23 Programm.The result of this study show : the Quality of Product Variable was significantly influence to the Loyalty Starbucks Coffee Samarinda Consumers, the Quality of Service Variable was significantly influence to the Loyalty Starbucks Coffee Samarinda Consumers, and the Quality of Product and Quality of Service was simultaneously significant influence to the Loyalty Starbucks Coffee Samarinda Consumers
ANALISIS KINERJA KEUANGAN CV. MITRA BARA KALTIM DI KUTAI KARTANEGARA Ivana Nina Esterlin Barus 3, Maryana Robin Jonathan 2,
EKONOMIA Vol 9, No 3 (2020)
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Maryana, Penelitian ini adalah bertujuan untuk mengetahui dan menganalisis rasio likuiditas, solvabilitas dan profitabilitas CV. Mitra Bara Kaltim di Kutai Kartanegara pada tahun 2016-2018.            Dasar teori yang digunakan adalah akuntansi keuangan yang meliputi analisis lapran keuangan. Rasio keuangan yang digunakan adalah rasio likuiditas, solvabilitas dan profitabilitas.             Alat analisis yang digunakan dalam penelitian ini adalah  current ratio,  quick ratio, total debt to equity ratio,  total debt to assets ratio, return on assets ratio dan return on equity ratio.            Hasil penelitian ini menunjukkan bahwa Rasio likuiditas yang diukur menggunakan variabel current ratio dan quick ratio menunjukkan kinerja keuangan CV. Mitra Bara Kaltim pada tahun 2016-2018 rata-rata mengalami penurunan. Rasio solvabilitas yang diukur dengan menggunakan variabel total debt to equity ratio dan total debt to assets ratio menunjukkan kinerja keuangan CV. Mitra Bara Kaltim pada tahun 2016-2018 rata-rata dalam keadaan yang baik. Rasio profitabilitas yang diukur menggunakan variabel return on assets ratio dan return on equity ratio menunjukkan kinerja keuangan CV. Mitra Bara Kaltim pada tahun 2016-2018 rata-rata dalam keadaan yang kurang baik. Hal ini disebabkan karena laba bersih menurun dari tahun sebelumnya atas modal perusahaan sendiri, sehingga nilai rasio menunjukkan laba bersih terhadap modal yang diinvestasikan kurang baik, sehingga kinerja keuangan CV. Mitra Bara Kaltim masih belum maksimal dalam mengelola laba bersih dengan menggunakan modal sendi

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