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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 976 Documents
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ANALISIS TINGKAT KESEHATAN BANK PADA BANK PEMBANGUNAN DAERAH KALIMANTAN TIMUR ., Marfu'ah
EKONOMIA Vol 1, No 1 (2012)
Publisher : EKONOMIA

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Abstract

This research a purpose to achive the description that is more clear abouth healty, fair healty, less healty, and unhealthy. There search was done at Bank Pembangunan Daerah Kalimantan Timur. The data which is used, are Balace Sheet statemen ,  income statement, the quality of productive asset statement, the calculation of provisions minimum capitalstatement and commitment and contingency statement.The implementation system of the soundness assement was based  Indonesia Bank Circular Letter, of No. 6 /10/PBI/2004 used CAMEL method, CAMEL is soundness bank assestment based on five factors , there are Capital,Asset Quality, Management, Earning and Liquidity.From the analysis was know that the financial statement of Bank Pembangunan Daerah Kalimantan Timur in 2011 was classified healty review from Capital, Assets Quality, Management, Earning and Liquidity. Based on the result calculation of Capital Adequacy Ratio in 2011 was 18,45% and quantification of assessment was 185,5 with credit factor value after weigting was 25 so as to be categorized healty. Ratio of Produktive assets Clasifeied (APYD) against the Produktive assets (AP) in 2011 was 3,06 % and quantification of this assessment was 82,93 with credit factor value after weigthing was 20,73 so as to be categorized healty. Ratio Net Profit Margin in 2011 25,43 % this was showed more effective in generating nett income and showed the better perfomance that can be categorized healty. ROA (Retrn On Assets) ratio in 2011 was 3,70 % and quantification assessment was 247,66 with credit factor value after weighting factor was 5 so as to be categorized healty.Operational cost to Operational Income (BOPO) in 2011 was 63,86% and quantification of this assessment was 451,75 with credit factor of weigthing factor was 5 so as to be categorized healty. Loan To Debt ratio (LDR) in 2011was 59,95% and quantification assessment was 224,20 with credit factor value after weigthing factor was 10 so as tobe categorized healty.  The result of conclusions from this research was accepted because Bank Pembangunan daerah Kalimantan Timur  in 2011 has a healty predicate.
PENGARUH FAKTOR – FAKTOR PROMOTIONAL MIX TERHADAP KEPUTUSAN PEMBELIAN KENDARAAN HONDA CBR 150 DI SAMARINDA -, Ari Wicaksono
EKONOMIA Vol 3, No 2 (2014)
Publisher : EKONOMIA

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Abstract

Tujuan Penelitian ini adalah untuk menguji dan  menganalisis pengaruh faktor periklanan, personal selling, publisitas, promosi penjualan, potongan harga, saluran distribusi terhadap keputusan pembelian Honda CBR 150 di Samarinda.Pemasaran merupakan salah satu kegiatan  pokok yang dilakukan perusahaan dalam usahanya mempertahankan kelangsungan hidupnya, untuk berkembang dan mendapatkan laba.Dapat dirumuskan masalah yang menjadi arahan ini adalah apakah faktor periklanan, personal selling, publisitas, promosi penjualan, potongan harga, saluran distribusi berpengaruh signifikan terhadap keputusan pembelian kendaraan Honda CBR 150 di Samarinda.Diduga bahwa faktor periklanan, personal selling, promosi penjualan, publisitas, potongan harga, saluran distribusi berpengaruh signifikan terhadap keputusan pembelian kendaraan Honda CBR 150 di Samarinda.Diduga faktor potongan harga berpengaruh dominan terhadap keputusan pembelian kendaraan Honda CBR 150 di Samarinda.Berdasarkan analisis secara parsial sesuai dengan hasil perhitungan unstandardized coefficient diketahui bahwa  variabel periklanan sebesar 0.293, personal selling sebesar 0,608, promosi penjualan sebesar – 0,250, publisitas sebesar 0,547, potongan harga sebesar 0,100 dan saluran distribusi sebesar 0,567 sehingga variabel personal selling berpengaruh secara dominan terhadap variabel keputusan pembelian kendaraan Honda CBR 150R di Samarinda.Berdasarkan output diperoleh angka Adjuster R Square  adalah nila R Square sebesar 0.341 atau (34.1%). Hal ini menunjukkan bahwa porsentase sumbangan pengaruh variabel independen yaitu periklanan, personal selling, promosi penjualan, publisitas, potongan harga dan saluran distribusi terhadap keputusam pembelian kendaraan Honda CBR 150R sebesar 34.1%. Sedangkan sisanya dipengaruhi oleh variabel yang lain.Dari Uji F menunjukkan nilai Fhitung > Ftabel, hal ini menunjukkan bahwa variabel periklanan, personal selling, promosi penjualan, publisitas, potongan harga dan saluran diitribusi secara bersama-sama berpengaruh secara signifikan terhadap konsumen pembelian kendaraan Honda CBR 150R di Samarinda (Y) sehingga Ha diterima. Variabel independen yang terdiri dari periklanan, promosi penjualan, publisitas, dan potongan harga berpengaruh secara simultan terhadap variabel dependen keputusan pembelian.
ANALISIS PENGAKUAN PENDAPATAN PADA CV. INTIMA SUKMANA PERDANA DI SAMARINDA Pratiwi, Riczky Anantia
EKONOMIA Vol 1, No 1 (2012)
Publisher : EKONOMIA

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Abstract

The purpose of this study to know the suitability of the recognition of revenue recognized by the firm CV.Intima Sukmana Perdana in Samarinda in accordance with Financial Accounting Standards Entities Without Accountability( SAK ETAP) On construction contracts.Based on the results of the analysis and discussion CV. Intima Sukmana Perdana in Samarinda in carrying out the  Project Development District of the city Multipurpose Building construction contracts using the percentage completion method with a system of fixed price contracts. The calculation of revenue recognition in 2010 by CV. Intima Sukmana Perdana in Samarinda is Rp. 607.493.800,00 while according to the Financial Accounting Standards Entities Without Accountability (SAK ETAP) On construction contracts amounting to Rp. 804.750.357,60 resulting in a difference of Rp.197.105.257,60 Calculation of the recognition of receivables in 2010 by CV.Intima Sukmana Perdana in Samarinda is Rp. 82.838.700,00 whereas according to the Financial Accounting Standards Entities Without Accountability (SAK ETAP) On construction contracts amounting to Rp. 279.943.957,60 resulting in a difference of Rp. 197.105.25,60.The difference occurs because the percentage of completion method is applied by the CV. Intima Sukmana Perdana in Samarinda not correspond to percentage of completion method according to the Financial Accounting Entities Without Accountability (SAK ETAP) On the construction of his income, but by using a physical settlement has been completed.Based on the above conclusion hence that the recognition of revenue over alleged construction contract made by CV.Intima Sukmana Perdana in Samarinda not in accordance with Financial Accounting Entities Without Accountability (SAK ETAP) On the construction contract that is acceptable in calculating the revenue recognition.
DAMPAK PEMILIHAN REKANAN PENGUSAHA KENA PAJAK TERHADAP REALISASI PENERIMAAN RESTITUSI PAJAK PERTAMBAHAN NILAI PADA PT. PEMBANGUNAN PERUMAHAN ( PERSERO ), Tbk BALIKPAPAN TAHUN 2011 Suma, I Wayan
EKONOMIA Vol 1, No 1 (2012)
Publisher : EKONOMIA

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Abstract

Untuk mengetahuiBesaran prosentase realisasi penerimaan restitusi pada PT. Pembangunan Perumahan (Persero) Tbk tahun 2011.Adapun kegunaan dari penelitian ini adalah dapat memberikan masukan bagi PT. Pembangunan Perumahan (Persero) Tbk agar lebih selektif memilih dan mengevaluasi rekanan pengusaha kena pajak agar realisasi penerimaan restitusi PPN tercapai sesuai dengan target manajemen perusahaan.dandapat menambah Referensi  ilmu pengetahuan Manajemen Perpajakan. Hipotesis yang diajukan  Apabilaevaluasi pemilihan rekanan pengusaha kena pajak mempunyai dampak terhadap realisasi penerimaan restitusi pajak pertambahan nilai pada PT. Pembangunan Perumahan (Persero) Tbk tahun 2011, maka hipotesis diterima. dan Apabila Prosentase realisasi penerimaan restitusi pada PT. Pembangunan Perumahan (Persero) Tbk tahun 2011 belum mencapai 100 %, maka hipotesis diterima.Alat analisis yang digunakan adalah metode diskriptif komparatif dengan membandingkan Pajak Masukan dengan pajak Keluaran,Berdasarkan hasil analisis diketahui Pemilihan Rekanan mempunyai dampak terhadap penerimaan Restitusi pada PT. Pembangunan Perumahan (Persero) ini dapat dibuktikan dari penerimaan Restitusi pada tahun 2011 sebesar Rp 690.600.000 atau sebesar 46,04 % hal ini disebabkan karakter Rekanan masing – masing dapat dijelaskan bahwa dari 8 Rekanan PT.Pembangunan Perumahan hanya 5 Rekanan yang melaporkan PPN ke Kantor Pelayanan Pajak Pratama Samarinda dengan 20 Lembar faktur dan Nilai Setoran Pajak Masukan sebesar Rp 690.600.000, 2 Rekanan yaitu Rekanan E dan Rekanan F belum terdaftar sebagai Pengusaha Kena Pajak karena belum memiliki Nomor NPWP.sedangkan 1 Rekanan yakni Rekanan G sudah memiliki Nomor NPWP namun belum sama sekali melapor dan menyetor pajak masukan ke Kantor Pelayanan Pajak.
PENERAPAN METODE ECONOMIC ORDER QUANTITY (EOQ) DALAM ANALISIS PENGENDALIAN PERSEDIAAN SEMEN PADA PT. PANORAMA READY MIX. -, Sri Wahyuni
EKONOMIA Vol 3, No 2 (2014)
Publisher : EKONOMIA

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Abstract

Basically control is needed in a business organization, because control is a way to control or manage the activities in an organization or company to keep the stability of the company in a position that is already planned. Milton F. Usry (2004:5) gives the definition of “Control is a systematic effort to achieve company goals by comparing the performance with the plan and make the appropriate action to correcting important differences”.The purpose of this study was to determine whether the application of inventory control using Economic Order Quantity (EOQ) can minimize inventory costs.Analysis tools used this study using a method that can calculate the minimum inventory as a measure of determining the amount of inventory is the analysis of Economic Order Quantity (EOQ).
FACTORS THAT EFFECT THE PERFORMACE OF GOVERNMENT OFFICIALS SENGATA DISTRICT NORTH EAST KUTAI Setiawan, Heri
EKONOMIA Vol 2, No 1 (2013)
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Abstract

Problems in this study were : 1) What are the factors physiologi need, safety needs, socialization needs, esteem needs and self-act-actualization needs significant effect in the performance of government officials Sangatta northern districts. 2) Whicj factors most influence on employee performance Sangatta northern district administration, basic theory of human resource management include motivation theory and performance theory. The hypothesis of this pernulisan formulated as follows. 2) There is a significant effect between physiologi needs, safety needs, socialization needs, esteem needs and self-actualization needs on the performance of employees in the district administration Sangatta north east Kutai regency. 2) penghargaan needs to have the most impact on the performance of gobernment officials Sangatta north east Kutai district. In an attempt to solve the problems associated with the use of writing in the statistical analysis with the help of the program SPPS ver. 19.0 (statiscal program for Social Science) as follows : Y = a + b1X1 b2x2 + + + b3X3 b4X4 b5X5 + + e.Based on the analysis and discussion, it can be concluded : of the five independent variables were studied, all have a positive effect. This shows the increasing demand followed by increased employee performance. Functional relationship Variables-variables that influence employee performance formula produces multiple regression equation as follows :Y = 0.321 + 0.144 + 0.138XI + 0.157X2 + 0.256X3 + 0.232 X4 X5Empirical evidence to determine the test results calculated F Value of 22.639 > of the F table at 2.5336 and significant at 0.000, from 0.05 then the probability of the hypothesis that the simultaneous influence of independet variables on the dependet variable employee performance accptable.Variable physiologi safety, socialization, and self-actualization   awards simultaneously have a positive and significant relationship with the performance of goverment officials Sangatta north east Kutai district.Partial variabel that has meaning physiologi employee performance is variable, safety, socialization, respect and self-actualization of the five variables are variables awards have the most impact on the performance of goverment official Sengata north east Kutai district. Strengh of this correlation is evidenced in the test variable parial 0.000 awards with a smaller probability of a = 5% as a starting measuring obtained t value of 7.066. from the t table with r2 = 2.0639 + 0.700 or 70%. Thus the hypothesis that award needs factors have the most influence on the performance of goverment official Sengata north East Kutai district received.
KUALITAS SISTEM INFORMASI MANAJEMEN DAERAH SECARA MANUAL DAN SISTEM INFORMASI MANAJEMEN DAERAH (SIMDA) SECARA KOMPUTERISASI DALAM PEMBUATAN LAPORAN KEUANGAN PADA DINAS PERINDUSTRIAN PERDAGANGAN DAN KOPERASI KABUPATEN KUTAI KARTANEGARA Fadli, M
EKONOMIA Vol 1, No 1 (2012)
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Abstract

.Apakah terdapat perbedaan kualitas pelaporan keuangan meliputi ketelitian, ketepatan, dan kecepatan dengan menggunakan Sistem Informasi Manajemen Daerah secara Manual dan Sistem Informasi Manajemen Daerah secara Komputerisasi.Variabel Ketepatan (X1) Dari 30 Responden memberikan penilaian ketepatan program Simda Manual 1 orang ( 3,34% ) yang menyatakan sangat tepat, 2 orang (6,67%) menyatakan program tepat, sebanyak 4 orang (13,33%) menyatakan ketepatan program Sedang, 7 orang (23,33%) responden menyatakan program Simda Manual kurang tepat dan 16 orang (53,33%) yang menyatakan program Simda Manual sangat tidak tepat.Variabel Kecepatan (X2) Dari 30 responden program Simda Manual yang memberikan penilaian terhadap kecepatan program sebanyak 1 orang (3,34 %) yang menyatakan sangat cepat, 2  orang (6,66%) yang menyatakan cepat, 4 orang (13,34 %) menyatakan kecepatan program Sedang, sebanyak 9 orang (30,00%) yang menyatakan bahwa program  kurang cepat, dan 14 orang (46,66%) responden yang menyatakan program sangat tidak cepat.Variabel Ketelitian (X3) Dari 30 responden program Simda Komputerisasi yang memberikan penilaian terhadap ketelitian program terdapat 1 orang ( 3,34% ) yang menyatakan  sangat teliti, sebanyak 4 orang (13,34%) responden yang menyatakan program teliti, 10 orang (33,33%) responden memberikan penilaian Sedang, 8 orang (26,66%) responden yang 
PENENTUAN HARGA JUAL ATAS PESANAN KHUSUS PADA CV. CETAK JAYA MAKMUR (PENERAPAN VARIABEL COSTING) Indriani, Devi
EKONOMIA Vol 2, No 2 (2013)
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Abstract

There is two approach of which can taken management side in the plan and decision making that is by basing cost of good sold method of full and costing of variable costing. The condition which must be paid attention and become consideration that is : improving profit, capacities still available enough order, special order do not bother or destroy product marketing of company.
PENGARUH PELAYANAN TERHADAP KEPUASAN PASIEN PADA PUSKESMAS TELUK LINGGA DI SANGATTA Hartini, Nor Saima
EKONOMIA Vol 2, No 1 (2013)
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Abstract

The purpose of this study was to determine the level of patient satisfaction in terms of service include Reliability , Responsiveness , Empathy , Assurance and Real Being provided by health centers in Sengata Linga bay . The experiment was conducted for 3 months ( April to June 2013) at the health center in the Gulf of Sangatta Linga , which bekaitan to influence Patient Satisfaction in service to the research conducted Sangatta.Kegiatan : The study of literature , field observations , interviews , documentation , data collection and analysis . dikupulkan data in the study include : a general overview of cooperative , organizational structure and answer responden.Analisis data using multiple regression analysis with the formula Y = a + b1X1 b2X2 + + + b5X5 b4X4 b3X3 + + e Based on calculations derived regression equation : Y = 0.321 + 0.144 X1 + 0.138 X2 + 0.157 X3 + 0.256 X4 + 0.232 X5 From these equations can be explained that each coefficient b obtained a positive value , it means if each variable studied further enhanced , then one by one will affect patient satisfaction . If the variable reliability ( X1 ) improved by one point , the patient satisfaction increased 0.144 points . If the variable responsiveness ( X2 ) increased one point , the patient satisfaction increased 0.138 points . If the variable empathy ( X3 ) increased one point , then increased patient satisfaction guarantee 0,157 points if the variable ( X4 ) improved by one point , then increased patient satisfaction 0.256 points . If the real form of the variable ( X5 ) improved by one point , the patient satisfaction increased 0.232 points . Based Fhitung = 22.639 > F = 3.405 indicates that the service factor together positive and significant impact on patient satisfaction . Of 5 independent variables studied variables guarantees a greater influence means suitable for use collateral variables predicted Y variables ( patient satisfaction ) at the health center in Sengata Linga bay .
ANALISA RASIO KEUANGAN SEBAGAI ALAT PENILAI KINERJA KEUANGAN PADA KOPERASI SENTOSA SAMARINDA SEBERANG ., Isnawati
EKONOMIA Vol 2, No 1 (2013)
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Abstract

Analysis ratio statements as tool evaluation of the financial statements to koperasi sentosa samarinda seberang. The data to examine who to make analysis there is report profit-lose year 2010, 2011, and 2012 with balance period 2010, 2011 and 2012.Method to break problem who the use there is with to use ratio liquiditas,(current ratio and cash ratio),ratio leverage (total debt to total capital asset and total debt to equity ratio), and ratio activitas (total asset turn over and working capital turn over).          The result yield analysis and discussion, then can to understand from ratio liquiditas who theself from Cash Ratio and Current Ratio hipotysis who in propose in to receive. From ratio leverage who theself from Total debt to equity ratio and Total debt to total capital asset hipotysis who in propose in to receive, and Ratio activitas who theself from Total asset turn over and Working capital turn over hipotysis who in propose in to receive. 

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