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 976 Documents
 10   11   12   13   14 
ANALISIS SISTEM PENGENDALIAN INTERNAL ATAS PERSEDIAAN SPARE PARTS PADA PT. UNITED TRACTORS TBK CABANG SAMARINDA ., Fitriany
EKONOMIA Vol 2, No 1 (2013)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (72.812 KB)

Abstract

The research objective of this thesis is to determine the extent to whether the company PT. United Tractors Tbk is there a good Control Internal control and know the systems and procedures in the company inventory records.            Inventory is one element of current assets in the balance sheet, it is necessary for security is good and wise for the company to obtain optimal results in their activities. Internal control over inventory should be done in order to avoid the presence of a fault that occurred due to human error (human error) in terms of inventory miscalculation, it is necessary to the holding of a physical examination (stock taking) on a regular basis and avoid the damage and loss of supplies.            Authors conducted an analysis of the system of internal control over inventory of spare parts at PT. United Tractors Tbk with Comparative Method (comparison), which compares the internal control system established by the Company's internal control system according to the literature and use the flow chart (flow charts). Attached also shaped Questionnaire interview process, which means that according to the data by using a question and answer with the relevant parts.            Mention the results of the analysis of accounting systems and procedures pesediaan at PT. United Tractors Tbk has met a good internal control is supported by the results of a 30 item questionnaire answered question 27 items, 27/30 x 100% = 90% This means that PT. United Tractors Tbk has met the elements of a good internal control system.             Based on the above it can be seen that the authors hypothesis is rejected, because the system of internal control by the company's inventory dterapkan've done well.
ANALISIS KEPUTUSAN MEMBELI PADA TOKO BAZAR DAN TOKO MURAH MELALUI EFEKTIVITAS PERIKLANAN PT. RADIO KUMALA SAMARINDA ., Herliana
EKONOMIA Vol 1, No 1 (2012)
Publisher : EKONOMIA

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

Abstract

The purpose of research to determine the effectiveness of advertising on the PT. Radio Kumala Samarinda as a marketing strategy and usefulness of this study for consideration in understanding the effectiveness of the advertising on the radio, and what things are considered essential to create effective at advertising on the radio.The formulation of the research problem is this empathy, persuasion, communication impact and influence on the decision to buy the Shops Bazar & Murah Shop with advertising effectiveness PT. Radio Kumala Samarinda?.Marketing Management is one of the main activities undertaken by the company to maintain the continuity of the company, to grow, and to make a profit.
NALISIS KINERJA KEUANGAN PADA PT. GRAND VICTORIA HOTEL DI SAMARINDA -, Atmajaya -
EKONOMIA Vol 2, No 1 (2013)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (112.296 KB)

Abstract

Based on the results of analysis show that the performance of PT. Hotel Grand Victorian is measured using liquidity ratios and profitability ratios decreased from 2010-2012. Performance PT. Grand Victorian is measured using the liquidity ratio has decreased from year 2010-2012 consists of current ratio has decreased, and this is because the total current assets has increased and decreased. Meanwhile, the cash ratio from year 2010-2012 has increased, this is because the total cash and cash equivalents increased. Performance PT. Hotel Grand Victorian is measured using profitability ratios decreased from the year 2010-2012 consists of gross profit margin has decreased , this was due to the increase in gross profit is smaller than the increase in operating revenue. Operating profit margin has decreased, this was due to an increase in income before income tax is less than the increase in operating revenue. Net profit margin has decreased, this was due to the net profit after income tax increase is greater than the increase in operating revenue. The total assets turnover has decreased, this was due to the decrease in total assets is greater than the increase in operating revenue. Return on investment has decreased, this was due to an increase in total assets is greater than the increase in net profit after income tax. The hypothesis of this was rejected because of the financial performance. Hotel Grand Victorian is measured using liquidity and profitability ratios decreased from 2010 to 2012
PERBANDINGAN EXPECTED RATE OF RETURN DENGAN RATE OF RISK DALAM MENILAI HARGA SAHAM PADA PT. UNILEVER INDONESIA,TBK Dewi, Trina
EKONOMIA Vol 2, No 1 (2013)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (201.668 KB)

Abstract

By the result of the analysis and study, we could say that the Expected Rate of Return of 183.3%, in 2009 was higher , than the Expected Rate of Return in 2010 , which was only 8.12%. It is caused the rate of Return Market in 2009 was higher than rate of Return Market in 2010 was, the indicator of Beta that was >1, also influenced the Expected Rate of Return in 2009. The Risk-free interest rate could raise the rate and increase the chance of getting a profit. If we look at the Rate of Risk, the Rate of Risk only increased from 21.92% in 2009 to 23,82% in 2010.
ANALISIS KONTRIBUSI PAJAK DAN RETRIBUSI DAERAH TERHADAP TARGET DAN REALISASI PENDAPATAN ASLI DAERAH (PAD) PROPINSI KALIMANTAN TIMUR TAHUN 2005 SAMPAI TAHUN 2011 Agus Salim
EKONOMIA Vol 1, No 1 (2012)
Publisher : EKONOMIA

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

Abstract

Analysis of Contribution of Taxes and Levies agains Target and Actual Revenue (PAD) of East Kalimantan in 2005 until the year 2011 (under the guidance of lecturers Mr Eddy Soegiarto and Mr Imam Nazarudin Latif).This research aims to determine the achievement of local revenue receipt to the set targets and to determine how much the contributions made regional tax and retribution against targets and revenue realization, measurement of both components is considered particularly important given the high contribution should be given to improve PAD to encourage regional economic growth and improve the region's autonomy in financing development.
PERHITUNGAN BIAYA OVERHEAD PABRIK PADA CV.KRAMA AGUNG SAMARINDA Sofiana, Sari Perdanawati widya
EKONOMIA Vol 3, No 1 (2014)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (306.996 KB)

Abstract

In determaining the calculation of factory overhead costs and a description of the baground cv krama agung samarinda noble manners can be formulated problem is that the loading according to the company’s manufacturing overhead costs charged to factory overhead on the basis of 35% of the cost of raw materials,for each type of product while the amount of manufacturing overhead costs charged by the company in 2011 and 2012 amounted to Rp.67.200.000 and acceptance Rp.77.275.000 volumes 2011 and 2012 Rp.68.266.000 acceptance Rp.60.900.000 mold 2011 USD 6.300.000 and 2012 Rp.9.009.000. according to the result of the analysis of factory overhead costs factory overhead rates in 2011 and 2012 and Rp.77.275.000 Rp.67.200.000. this shows that the company is higher than the result of the analysis calculation. This suggests that the BOP charged in 2012 was higher than in 2011 with a growt rate of 14,99%
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KARYAWAN PT. PANCA PRIMA MINING SAMARINDA Setiawan, Verry
EKONOMIA Vol 2, No 1 (2013)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (176.289 KB)

Abstract

VERRY SETIAWAN, Factors - Factors Affecting Employee Performance PT . Panca Prima Samarinda Mining under the guidance of (Mother Theresia Militina and Father Heriyanto).The background of this research aspects of internal motivation and external motivation . The research data was obtained from the results of the method of the respondents (questionnaire) , and the relevant results of other studies with the object under study , in this case secondary data from company PT . Panca Prima Mining Samarinda. The analysis model used in this study is multiple linear regression analysis using SPSS 20.The hypothesis of this paper is the internal motivation and external motivation have a significant effect on employee performance . Internal motivation dominant influence on employee performance .This study aims to determine the effect of motivation on employee performance and determine the dominant variables affecting employee performance . Sampling technique in this study using the population census are all employees of PT . Panca Prima Samarinda Mining numbered 38 people . The analysis used in this study is the multiple linear regression , hypothesis testing F test and t test .Based on the analysis of the authors of the test results is the F test F count > F table is 11.995 > 3.32 alpha 5 % and Adjusted strengthened determination test ( R2 ) of 0.373 means that internal motivation variable ( X1 ) and external motivation ( X2 ) significantly 37 , 3 % of the employee's performance variable ( Y ) is also reinforced with a significant level of 0.000, which means that internal motivation variable ( X1 ) and external motivation ( X2 ) has a significant influence simultaneously on employee performance variable ( Y ) .Of the t test can be obtained t count > t table means employee performance variable ( Y ) has a significant effect on the rate of 0.001 significant internal motivation variable ( X1 ) and external motivation ( X2 ) X1 t count > t table ( 3.705 > 2.028 ) with a beta coefficient of 0.483 or 48.3% thus declared to have significant impact on internal motivation variable ( X1 ) and external motivation ( X2 ) t count > t table ( 3.393 > 2.028 ) and a significant level of 0.002 so that external motivation variables ( X2 ) has a significant influence on employee performance variable ( Y ) is reinforced with a beta coefficient of 0.0442 or by 44.2 % . Then the dominant variables affect the performance of the employee ( Y ) is the internal motivation (X1) , internal motivation variable (X1) has the greatest value to the value of 0.483 % and a significant level of 0.001 . Then Hypothesis H1 and H2 hypothesis is accepted .
ANALISIS KINERJA KEUANGAN PADA CV. IMAM JAYA DI SAMARINDA Fitriah, Siti Lailatul
EKONOMIA Vol 1, No 1 (2012)
Publisher : EKONOMIA

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

Abstract

Growing economi activity, financial information is one of the indispensable requirement by the company to make appropriate polocies, much of the information needed by managers, one of which is the analysis of the financial performance of a company’s activities to determine the changers that occur in the financial statements and further investigate the company’s activities that occurred in order to obtain information. The financial statements can be measured by the ratio because of its practicality, this ratio include: Liquidity, Solvency, Profitability.Analysis tools used are:Lliquidity current ratio, acid test ratio, net working capital. Solvency: equity multiplier, debt to equity ratio, debt to asset ratio, Profitability: gross profit margin, net profit margin, return on assets.
ANALISIS PERENCANAAN AGREGAT PADA CV. SUMBER REZEKI DI SAMARINDA -, Dede Mariyani
EKONOMIA Vol 3, No 1 (2014)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (211.087 KB)

Abstract

This study on the CV. Sumber Rezeki is one company whose main activity is the manufacture of tile . Tile that is used as one important component in the settlement , this time has been much needed by the consumer .            Plus the development of business - residential construction or real estate settlement which means activity is also increasing use of tile . Therefore CV. Sumber Rezeki always trying to improve its business in accordance with the pace and level of development today to meet market demand .            Based on the above , it can be a problem in this study is : " Is the aggregate planning strategies were applied to CV. Sumber Rezeki able to minimize the extra cost ? " .            The purpose of this study was to determine the aggregate planning and implementation to determine the application of the aggregate planning strategies on CV. Sumber Rezeki in Samarinda .            The analytical tool used in this research is a method of calculating the cost of a table is an additional source of sustenance CV and compare it with the basic concept of using the formula relevan.dan incremental cost ( Additional Cost ) = Cost + Labor Cost + Cost Lembuh Else.            Based on the research and analysis conducted turned out aggregate planning strategies were implemented, CV. Sumber Rezeki fortunes have not been able to minimize additional costs
PERHITUNGAN HARGA POKOK PRODUKSI PADA CV. DESIGN KREASINDO SAMARINDA Sudrajat, Kuat
EKONOMIA Vol 2, No 1 (2013)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (94.777 KB)

Abstract

Problems of this research what is CV. Design Kreasindo have precisely in calculating cost of goods manufactured use traditional method, because only pursuant to one cost driver of expense of that is production volume.Theory base which  used in this research is Cost Accounting. Hypothesis in this research is usage of system of Activity Based Costing by CV. Design Kreasindo very precise because will yield more accurate information regarding calculation of cost of goods manufactured where its result can be compared to lower of traditional systemAnalyzer the utilized is system of Activity Based Costing in calculation of cost of goods manufactured, this system utilize more than one pemicu of expense of for the cost allocation of overhead to each product.Result of fundamental price survey of  production CV. Design Kreasindo to three product of furniture taken as sampel use system of Activity Based Costing menunjukan of[is existence of price difference compared to system calculation of company, that is for the product of Workbench equal to Rp 36.529,00 or 2,10% smaller each;every its unit, smaller File difference cupboard;locker equal to Rp 304.039,00 or 11,11% per unit , and bigger Rack difference shoe of Rp 301.664,00 or 18,05% per unit. Result of research use approach of this method also, yielding data in the form of cost-saving of factory overhead that is BOP Workbench product 4,89 is% lower, Cupboard;Locker file product 7,91 is% lower.Conclusion that calculation of cost of goods manufactured use system of Activity Based Costing more precise, because encumbering of expense of overhead at each product charged against by some driver cost, so that at ABC system activity cost allocation system have been able to to each;every product of furniture precisely pursuant to consumption ofis each activity.

Page 12 of 98 | Total Record : 976

 10   11   12   13   14 

Filter by Year

2012 2021


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