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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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PENENTUAN HARGA JUAL ATAS PESANAN KHUSUS PADA CV. CETAK JAYA MAKMUR (PENERAPAN VARIABEL COSTING) -, Devi Indriani
EKONOMIA Vol 3, No 2 (2014)
Publisher : EKONOMIA

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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.
ANALISIS ANGGARAN DAN REALISASI PROYEK PERKUATAN TEBING DAN NORMALISASI SUNGAI KARANG MUMUS TAHUN 2008 PT. HUTAMA KARYA (Persero) ., Suyono
EKONOMIA Vol 1, No 1 (2012)
Publisher : EKONOMIA

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Abstract

Rumusan masalah dalam penelitian ini adalah Apakah yang menjadi penyebab mendasar terjadinya selisih antara anggaran dan realisasi biaya Proyek Perkuatan Tebing dan Normalisasi Sungai Karang Mumus Samarinda tahun 2008 pada PT. Hutama Karya (Persero) Wilayah III Balikpapan.                Tujuan penelitian ini adalah untuk mengetahui anggaran biaya proyek perkuatan tebing dan normalisasi sungai karang mumus pada PT. Hutama Karya (Persero) Wilayah III Balikapapan, untuk mengetahui selisih anggaran dan realisasi biaya Proyek Perkuatan Tebing dan Normalisasi Sungai Karang Mumus pada PT. Hutama Karya (Persero) Wilayah III Balikapapan, dan untuk menganalisis faktor-faktor penyebab terjadinya selisih antara anggaran dengan realisasi biaya Proyek Perkuatan Tebing dan Normalisasi Sungai Karang Mumus pada PT. Hutama Karya (Persero) Wilayah III Balikpapan.                Alat analisis yang digunakan adalah analisis variance (selisih) anggaran biaya. Hipotesis diterima apabila terjadi perubahan harga pada bahan baku/material antara anggaran dan realisasi biaya Proyek Perkuatan Tebing dan Normalisasi Sungai Karang Mumus tahun 2008 di Samarinda pada PT. Hutama Karya (Persero) Wilayah III Balikpapan, sebaliknya apabila tidak terjadi perubahan harga pada bahan baku/material antara anggaran dan realisasi biaya Proyek Perkuatan Tebing dan Normalisasi Sungai Karang Mumus pada PT. Hutama Karya (Persero) Wilayah III Balikpapan maka hipotesis di tolak.                Berdasarkan hasil penelitian diketahui bahwa penyebab mendasar terjadinya selisih antara anggaran dan realisasi biaya proyek Perkuatan Tebing dan Normalisasi Sungai Karang Mumus pada PT. Hutama Karya (Persero) tahun 2008 adalah pada bahan baku/material sebesar Rp. 509.259.000,00 atau sebesar 5,93%, sehingga hipotesis penulis diterima.
ANALISIS PENERAPAN METODE PENYUSUTAN AKTIVA TETAP DAN PENGARUHNYA TERHADAP LABA PADA CV. ARAFAT JAYA ., Rumiatun Wahdaniah
EKONOMIA Vol 1, No 1 (2012)
Publisher : EKONOMIA

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Abstract

CV. Arafat Jaya is one company engaged in service and has a profit-seeking entity to provide public transportation services. Allocation of depreciation of fixed assets and services reflect the participation of fixed assets to generate earnings for the company, depreciation is a decrease in the value of the benefits and value of assets owned. The magnitude of this decline should be calculated and allocated as depreciation expense in the end compared to the revenue ina particular accounting period.The analysis method used is the method by comparing the ratio of the straight-line method of depreciation, double declining balance, and sum-year figures.From the analysis and discussion in mind that profit using the straight-line method during the period 31-12-2011 at Rp 3.817.820.490,00, double-declining balance method of Rp 993.028.642,00 and the number of the number of years of Rp 2.598.392.900,00 Acquisition of earnings based on the calculation of straight-line method was higher when compared with the double-declining balance method and the total number of years.
PENGAKUAN PENDAPATAN DAN BEBAN PADA PT.PRUDENTIAL LIFE ASSURANCE SAMARINDA Sesi, Erza
EKONOMIA Vol 2, No 1 (2013)
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Abstract

 EZRA SESI, Revenue and Expense Recognition in PT.Prudential Life Assurance, under the guidance of Ms.Elfreda A.Lau as the first advisor and Ms. Mardiana as the second advisor.The objective of this study is to determine the recognition of premium revenue and claims expense PT.Prudential Life AssuranceCompany In Accordance With PSAK No. 36.The results showed that PT.Prudential Life Assurance adheres to the principles of revenue recognition is fundamentally in accordance with PSAK No. 36, where revenues are recognized when realization, and for the measurement of income, although not described in detail in IAS 36, as this is considered to be the things that are general or things that are not addressed in SFAS No. 36, so it is treated with reference to generally accepted accounting principles. Unlike the case with revenue recognition, PT.Prudential Life Assurance adheres to the principle of recognition of expenses that are not in accordance with PSAK No. 36, which the company expenses are recognized when incurred redemption premiums receivable, and for the measurement of the load, is also not explicitly described in SAK 36, because it is regarded as the general thing or things that are not addressed in PSAK No. 36, so that is treated with reference to generally accepted accounting principles.Based on the analysis and discussion above it can be seen that PT.Prudential Life Assurance has not been fully implemented PSAK 36 in recognition of the life insurance expenses and the preparation of the Income Statement. It can be concluded that the hypothesis has been put forward in the previous chapter on the decline. 
PENENTUAN HARGA POKOK PRODUKSI RUMAH TIPE 45 PADA PURI KENCANA BATU CERMIN SAMARINDA ., Emi Arpiyani
EKONOMIA Vol 1, No 1 (2012)
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Abstract

ABSTRAK             EMI ARPIYANI, 2013. Penentuan Harga Pokok Produksi Rumah Tipe 45 Pada Puri Kencana Batu Cermin Samarinda, dibawah bimbingan Bpk. LCA. Robin Jonathan dan Ibu  Titin Ruliana.            Kawasan Perekonomian Propinsi Kalimantan Timur khususnya Kota Samarinda tiap tahunnya semakin besar, hal ini di dominasi oleh sektor perdagangan, perumahan, industri, pertambangan, jasa dan pelayanan publik bahkan kerjasama antara propinsi dengan propinsi dan kota lainnya. Tentunya hal ini menimbulkan dampak yang cukup besar bagi pertumbuhan perekonomian Kota Samarinda yang merupakan Ibu Kota Propinsi Kalimantan Timur.Besarnya harga pokok produksi dari produk yang dihasilkan oleh suatu perusahaan, sangatlah penting artinya bagi pihak manajemen perusahaan yang bersangkutan, karena harga pokok produksi tersebut merupakan salah satu dasar bagi penetapan harga pokok produksi dan kualitas produk yang dihasilkan nantinya.Terdapat dua metode dalam penentuan harga pokok produksi yaitu : metode full costing dan metode variable costing. Metode full costing merupakan metode yang tidak membedakan biaya yang bersifat variable (variable cost) dan biaya yang bersifat tetap (fixed cost), sehingga metode full costing disebut juga dengan obsopsion costing (biaya serapan). Metode full costing sangat berguna dalam pelaporan keuangan kepada pihak luar perusahaan yang bersifat jangka panjang.Di kota Samarinda bisnis properti dinilai mampu mempunyai prospek yang cukup cerah karena perumahan merupakan salah satu kebutuhan primer manusia yang harus dipenuhi, dengan demikian banyak pengusaha yang berlomba-lomba untuk menanamkan investasinya dibidang ini.PT. Garuda Nusantara Realty pengembang perumahan Puri Kencana Batu Cermin merupakan salah satu peluang bisnis yang bergerak dibidang usaha pengembangan rumah untuk memenuhi kebutuhan rumah bagi masyarakat Kalimantan Timur khususnya Samarinda. Dalam era kompetisi, hal ini tidaklah mudah terutama jika harus dihadapkan pada daya beli masyarakat khususnya menengah ke bawah yang semakin menurun akibat dari tingginya kenaikan harga barang-barang.
ANALISIS PENGUMPULAN PIUTANG PADA CV. CAHAYA INTI ABADI SAMARINDA Rusvianty, Vivi
EKONOMIA Vol 2, No 1 (2013)
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Abstract

VIVI RUSVIANTY, 'Analysis of Collecting Receivables at CV. Samarinda Eternal Light Core ". Under the guidance of Mr. Robin Jonathan as a mentor I and Mrs. Elfreda A. Lau as mentors II.Based on the overall results of the study can be addressed by looking at the results of analysis of the accounts receivable turnover rate in the first period by 8 and 7 in the second period, the collection of the receivable exceeds the company's policy is for 14 days for 45 days and during the subsequent period of 51 days which means that the level of accounts receivable turnover , collection of the receivable is not good enough.So based on the results of the analysis it can be concluded that the policy - a policy the company's trade receivables turnover is not optimal for uncollectible accounts receivable due. Then the hypothesis is rejected because the accounts receivable turnover decreased in 2012 compared to 2011.
PENENTUAN HARGA JUAL PESANAN KHUSUS DAUN PINTU PANEL BENGKIRAI PADA CV ARINDA DI SAMARINDA ., Asmah
EKONOMIA Vol 2, No 1 (2013)
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Abstract

One of the company engaged in processing raw wood into the door leaf is CV. Arinda located at Jalan P.M. Noor RT No. 12. 27 Samarinda. The company manufactures doors and windows.Doors are ordered by one of the developer in the city of Samarinda in March is the standard bengkirai door (size: 82cm x 210cm) as many as 122 units at the normal price of Rp. 800.000, - per unit, then do a special order 22 units by asking for a price cut of 15% of the normal price. Reason asking price cuts because the number of orders pretty much, the problem is Is the selling price of a special order bengkirai panel doors with a standard 15% discount, still provide benefits. Knowing the purpose of this study calculating the selling price bengkirai order leaves the door panel on a standard CV. Arinda and obtain information regarding the reasonable costs to be taken into account in determining the selling price of a special order. Basic theories used in management accounting, the tool is used analysis Variable Costing BasedThe results of the analysis and discussion:CV Arinda producing Bengkirai panel doors with regular orders that the cost of production using the method of full costing as much as 122 sheets of benefit CV Arinda to accept special orders by 22 Bengkirai panel doors that calculation of the cost of production using Variable Costing method to get additional benefits Accept special orders CV Arinda benefit, thus the hypothesis that allegedly selling price special orders with a 15% discount still provide benefits, acceptable.
PENGENDALIAN PERSEDIAAN KERTAS HVS PADA UD.EMPAT S DI SANGATTA Rahmah, Dwi Noor
EKONOMIA Vol 2, No 1 (2013)
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Abstract

The purpose of the study to determine the amount of paper supplies to be provided by Business Category Four S in the future datang.Penelitian held for 3 months ( April to June 2013) on Trade Effort Four S in Sangatta , which bekaitan with HVS paper on inventory control Trade Enterprises in Four S Sangatta.Kegiatan dilakukanyaitu research : A literature study , field observations , interviews , documentation , data collection and analysis . Dikupulkan data in the study include : a general overview of the company , organization structure and answers responden.Alat optimization of raw material inventory analysis of paper , using the model of Economic Order Quantity ( EOQ ) , with the following procedures : 1 ) . Calculate the optimal amount of inventory 2 ) . calculating storage costs per year : the average frequency - average 3 x storage costs ) . calculate the total annual cost : = cost + storage cost reservations 4 ) . To calculate optimal inventory EOQ happen if booking fee = cost penyimpanan.Metode used herein are comparative ( comparison ) where an order made by the company with the number of orders EOQ model . . Based on the analysis performed by means of analysis of the EOQ ( Economic oreder Quantity ) shows that the optimal inventory that occurred as much as 18 685 reams For reservations once the cost is Rp . 250,000 , booking fee per year is Rp . 980 968 with a frequency of booking as many as 4 times a year , with the amount of inventory each time ordering as many as 18 685 rim . Known to the cost of storage based on the analysis performed is Rp . 980 962 , - a year . It is the result of multiplying the average frequency multiplied by the cost of storage in the form of a percentage set by the company , in this case the company set at 0.5 % of value of goods . Price per ream of paper HVS is Rp . 21,000 the number of bookings once known as the rim 18 685 once the booking . Rp1.961.930 This number is the sum of the booking fee plus the cost of the calculation results penyimpanan.Berdasarkan company should book as much as 4 times a year with as many as 18 685 reams booking number once the booking . Total inventory is optimal inventory with a total cost of 1,961,930 , for a good period of reservation is for 52 working days per one booking Keywords : Control Pesediaan , EOQ
PENGARUH KUALITAS PELAYANAN DAN KUALITAS PRODUK TERHADAP KEPUTUSAN KONSUMEN MENGGUNAKAN JASA ANJANI CATERING DI TENGGARONG ., Adi Yatma
EKONOMIA Vol 2, No 1 (2013)
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Abstract

Adi Yatma, 2013, Service Quality Analysis Product Quality Influence Consumer Decision Against Using Anjani Catering Services In Tenggarong, under the guidance of Mr. and Mrs. Jonathan Robin Mardiana.The purpose of this study was to determine the effect of product quality and service quality on consumer decision choosing Anjani Catering services in Tenggarong.Basic theory used is the Marketing Management by using a multiple linear regression analysis with 30 samples.The results showed:1. Corelatian value (R) of 0.857, which means the variable quality of product and service quality has a very close relationship to consumer decision choosing Anjani Catering services in Tenggarong it also means that the independent variable variable product quality and service quality can be used as an estimator of the decision of consumers choose Catering services in Tenggarong Anjani. 0.734 indicates that the variable quality of product and service quality have an influence on consumer decision choosing Anjani Catering services in Tenggarong (Y) of 73.4%, while the remaining 26.6% influenced by other variables not included in this study2. F value calculation 37.199> F table 2.15 and 0.000 significance <0.05, which means also jointly variable product quality and service quality has a significant influence on consumer decision choosing Anjani Catering services in Tenggarong. Thus, the hypothesis put forward is suspected that factors of product quality and service quality jointly influence the consumer decision choosing Anjani Catering services in Tenggarong, accepted.3.  Logistic regression calculation Y = 0.330 + 0.340 X1 + 0.566 X24. Standdarized beta coeficient value variable product quality 0.338, smaller than the beta coeficient standadrized variable service quality 0.653, so the hypothesis that states alleged dominant influence on product quality consumer decision choosing Anjani Catering services in Tenggarong (Y) is rejected. Keywords: Quality Products, Quality Service - Consumer Decision
OPTIMALISASI PRODUKSI PADA MEBEL MAHAKAM SAMARINDA HANDOYO, AHMAD BUDI
EKONOMIA Vol 2, No 1 (2013)
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Abstract

Ahmad Budi Handoyo , furniture production optimization Mahakam Samarinda , under the guidance of Mrs. Dra.Elfreda A. Lau , Msi and Mr. Heriyanto , SE , MM.To find furniture production optimization conducted an analysis beforehand . In connection with the problem that arises is whether the production of furniture in the furniture business in the Mahakam Samarinda were optimal profit , the author tries to analyze the production of furniture in the furniture business Mahakam Samarinda using the simplex method and linear program (Linear Programming) .         In this report the authors found the hypothesis of the existing problems of " alleged that the production of furniture in the furniture business Mahakam Samarinda not optimal " . For this analysis , the necessary production data in the form of production volume and production costs . Basic theory used is production management with analytical tools Linear Programming (Linear Programming) using the simplex method .         Based on the discussion of the results and conclusions of this study :         From the results of calculations using analytical tools such as linear programming simplex method , it can be seen that the combination of furniture production, furniture business Mahakam Samarinda has not been optimal , because the amount is not yet memeiliki production for maximum profit . Mahakam Samarinda furniture business before producing furniture with 145 units and a number of cabinet office desk 155 units , if the profit is calculated Rp.70.000.000 , 00 and reduced taxes to Rp.63.000.000 , 00.         However the raw materials and labor with available calculated through analytical tools acquired production numbers obtained are as many as 155 units of cupboards and counter kantr 150 units , if the profit is calculated Rp.72.000.000 , 00 and minus taxes be Rp.64.800.000 .         It is known that the amount of production when analyzed with linear programming , cabinets up 10 units to 155 units amounting to 6.89% , but the amount of production that can be produced office desk down by 5 units to 150 units , having penerununan of 3.22 % . And profit-making analysis obtained after getting an increase of Rp.1.800.000 , 00 if the calculated percent increase is 2.86% . Then the amount of furniture production in Mahakam Samarinda Furniture business in 2008 is not optimal because ushama Menel Mahakam Samarinda can produce furniture with more cupboard units 10 units amounted to 115 units , and reduce the production of office desks by 5 units to 150 units . The benefits could be even greater Rp.1.800.000 , 00 became Rp.64.800.00 , 00 from the entire discussion above, the authors put forward a hypothesis that has been proven and accepted.

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