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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 976 Documents
ANALISIS KINERJA KEUANGAN PT. JAMSOSTEK (PERSERO) KANTOR CABANG SAMARINDA Mulyono, Edi
EKONOMIA Vol 2, No 1 (2013)
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Abstract

EDI MULYONO, Faculty of Economics, University of 17 August 1945 Samarinda, analysis financial performance PT.Jamsostek (Persero) Samarinda branch offices, under the guidance of Father Prof.Dr.Eddy Soegiato K, SE, MM and Mr. Imam Nazaruddin Latif SE, Ak.Law No. 17 of 2003 about the finances of the State obliges the Government to draft RI report financial assessment of the level of health of the PT.Jamsostek (Persero) Samarinda Branch Office is according to the decision of the Board of Directors number: KEP/207/092004 on branch office. Equity funds adequacy ratio on smoothly experienced the pengingkatan proportion, i.e. on the fiscal year 2010 amounted to 1.4% to 1.8%, in fiscal year 2011 or experiencing an increase of 28,57%.Equity investment funds has decreased the proportion of yani on fiscal year 2010 amounted to 98.6% to 98,2% in fiscal year 2011 or decreased by 0.4%, this indicates that the proportion of equity investment funds experienced a decline from fiscal year 2010 to 2011. Pengukurn performance analysis 1. Analysis of the absorption of the 2011 budget surpasses launched by 28% due to the 13th salary, 2. Analysis of the consistency between the planning and implementation of 2011setiap year month average 97%, 3. Analysis of the achievement of output exceeds pagu from 98,32% to 99,93%, 4. Analysis of benefits in 2011 can be realised for 104,2%, 5. Analysis of performance assessment of implementation, consistency among aspects of planning and implementation, achievement of output and efficiency analysis of 78,3% 33.3% with weights and aspects of benefits for 104,2% 66,7%, with weights obtained performance in 2011 of 95,58% with the very good category. It can be concluded that the financial performance of kengukuran in PT.Jamsostek (Persero) Samarinda branch office in 2011 has an excellent financial performance.
PENENTUAN BESARNYA PAJAK PENGHASILAN PADA PT. CAHAYA PERMATA AJRIYA DI SAMARINDA Yulian Anwar, Zulfikar
EKONOMIA Vol 1, No 1 (2012)
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In the field of construction businessgovernment issued Government RegulationNo. 140 of 2000 on Income Tax on Incomefrom Construction Services, the Minister ofFinance       No.      559/KMK.04/2000     datedDecember 26, 2000 About Tax on Incomefrom Construction Services and SE-13 /PJ.42/2002 dated July 22, 2002 on theImplementation     of      the       Income       TaxTreatment of Income from ConstructionServices. Further to the uniformity of thetechnical regulation on the implementationof income tax reporting by the businessentity (corporation) is a publication of Bookof Financial Accounting Standards No. 46(PSAK No..46).The Company has not imposed PSAK. 46 inthe calculation of corporate income tax andthis will affect the company's financialstatements.
ACTIVITY COSTING SYSTEM DALAM PENENTUAN BIAYA PENDIDIKAN ( STUDI KASUS PADA SMP 4 KOTA BANGUN ) Mursalin, Haris Eko
EKONOMIA Vol 2, No 1 (2013)
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Application Analysis of Activity Costing System In Determining of Education Cost ( Case Study on SMP 4 Kota Bangun ). Junior High School 4 is a general school with many programs that initiated by the school has impact on operational costs. The cost of education only determined based on result of Committee meetings all this time. The problems arise up in this studyis it any difference between the cost of education that applied in the Junior high school 4 Kota Bangun with the cost of education based activity costing system.The purposeof this study is to see the difference between the cost of education is implemented by SMP 4 Kota Bangun with the cost of education based on Activity Costing System.For the purposes of analysis and discussion, the authors useanalytical tools named Activity Costing System. Activity Costing Systemis accost calculation tool in the economic approach. According to this economical approach, cost is a reflection of activities under taken by relatedentities, details of the cost is an activity and the necessary infrastructure to supportthe activity.
KUALITAS LAYANAN DAN KEPUASAN NASABAH PADA PT. ARMADA FINANCE DI SAMARINDA Anwar, Hairil
EKONOMIA Vol 2, No 1 (2013)
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This studyaims to determinehow the effect ofservice qualityon customer satisfactionwithPT. ArmadaFinanceinSamarinda, as well astodetermine which variableshavethe servicesmost impact oncustomersatisfactionatPT. ArmadaFinanceinSamarinda.Analysis toolsto be usedin the studyisStatisticsLinear Regressionandassistedby usingSPSSversion19.0computercalculations. The variablesincluded inthis studyis theindependent variable(X) consistingofReliability(X1), Responsiveness(X2), Assurance(X3), Emphaty(X4) andTangibles(X5) and thedependent variable(Y) iscustomersatisfaction, withthe number of samplesthat will be therespondents in this studyas many as88people.Ofcalculationandanalysis, it can be seenthat thevariableReliability(X1), Responsiveness(X2), Assurance(X3), Emphaty(X4) andTangibles(X5) has a significant influenceon customer satisfaction. This was confirmedalsobythe value ofF count=19.039at significance levelα=0.000is greater thantheF table=2.311at significant levelα=0.05for 82degrees of freedom. The mostinfluentialindependent variableon the dependent variable(customer satisfaction) isAssurancevariablewith avalue oft =3.585>from thetable =1.661andT=0.001Sig.From theresults of these calculationsso thatit can be concludedthat thevariableReliability(X1), Responsiveness(X2), Assurance(X3), Emphaty(X4) andTangibles(X5) have asignificant influence oncustomersatisfactionin thePT. ArmadaFinanceinSamarinda, as well asAssurancevariablehas thegreatest influenceon customer satisfactionin thePT. ArmadaFinanceinSamarinda.
ANALISIS KEPATUHAN WAJIB PAJAK ATAS PAJAK PENGHASILAN (PPh) PASAL 21 TERHADAP GAJI KARYAWAN CV. PUTRA JAYA PERKASA Simamora, Natan Manogu
EKONOMIA Vol 1, No 1 (2012)
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The purpose of this study  was  to determine compliance with the CV.Putra Jaya Perkasa Samarinda in the calculation, deposit, and reporting of Income Tax Article 21 of the salary of employees according to the Taxation Law applies.The analytical tool used to test the truth of the hypothesis are : 1) by using the Rule Of Law of the Republic of Indonesia No. Tax 28 Year 2007 concerning General Provisions and Taxation Procedures and No. 36 of 2008 on Income Tax, and 2) Calculation of Income Tax Article 21, Deposit CNS, and Reporting SPT. Based on the result of the study authors obtained the result of analysis of that calculation, deposit, an reporting of Income Tax (Income Tax) of Article 21 are conducted by the CV. Putra Jaya Perkasa Samarinda different from the calculation, depositing, and reportingof Income Tax, Article 21 According to the Taxation law applies.Based on the analysis result can be concluded that the calculations, depositing, and reporting of Income Tax of article 21 in January  to December of 2011 conducted by the CV. Putra Jaya Perkasa Samarinda has not fully complied with and implemented in accordance with the Act Taxation laws in force and thus the hypothesis can be accepted.
PENGARUH MARKETING MIX TERHADAP KEPUTUSAN MEMBELI MOTOR HONDA SCOOPY DI SAMARINDA Pratama, Shendy
EKONOMIA Vol 3, No 1 (2014)
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The purpose of marketing is to influence events for the buyer is willing to buy the product at the time the consumer requires. To be able to influence buyer behavior manufacturers need to know how that would be targeted sales . By knowing the buyer behavior manufacturer can decide how the product will be sold .To analyze the effect of independent variables ( the marketing mix ) to the buying decision, then used multiple linear regression models .Four independent variables of the Marketing Mix a positive influence on Buying Decisions ( Y ) of Honda Scoopy , which produces regression equation is Y = 0.039 + 0.775 X1 - 0.005 X2 - 0.276 X3 + 0.429 X4.Coefficient of determination or R2 of 0.856 or 85.6 % which shows the ability of the independent variables explain the dependent variable was 85.6 % , while the remaining 14.4 % is explained by other variables in addition to the variables in the model . R value of 0.925 Model Summary table , or by 92.5 % . It is clear that the models used are very decent . 
ANALISIS SISTEM REKRUTMEN TENAGA KERJA PADA CV. MITRA SEJATI DI SAMARINDA Aljazair, Andy
EKONOMIA Vol 2, No 1 (2013)
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ABSTRACTANDY, Manpower Recruitment System Analysis at CV. Mitra Sejati in Samarinda. Under the guidance of Mr. and Mrs. Eddy Soegiarto K and Eka Yudhyani.       This study aims to determine the recruitment system at CV. Mitra Sejati in Samarinda.            Problem formulation in this study is: "Is Labour Recruitment System on CV. Mitra Sejati in Samarinda is in conformity with the standard ". The hypothesis in this study is: "Suspected Manpower Recruitment System by CV. Mitra Sejati in Samarinda not in accordance with the Standard "           Management is a science that studies the art of control / work done through other people, through the maintenance of SDM, Planning, Coordination, and guidance in achieving goals leads organisasi.And SDM Management One study of the utilization of human resources to gain an effective and efficient in achieving organizational goals.           Analysis and hypothesis testing tools used by Descriptive Analysis / arguments - arguments and reasons underlying the procedures used in the Workforce Recruitment CV. Mitra Sejati in Samarinda.           Results of the analysis showed that the recruitment system in the CV. Mitra Sejati are not in accordance with the standards of recruitment on the generally. because its workforce in priority is just not the right Human Resources - fully competent, so menyebapkan rights - the right of workers not being met. From the analysis and findings - findings that in the mentioned field data shows that the hypothesis is accepted. because although the same - the goal is the same but the recruiting of analysis is evident from all of the criteria set percentage of that 62% recruitment system is not the same, the same, while only 38%. Of all the criteria set out, for the system of recruitment between CV. Mitra Sejati and Richard Nata is not the same.          With the early stages of determining the amount of  labor required, for labor, selecting applicants archives, testing candidates, interviewing candidates and decide duterima labor and make labor agreements with employees or prospective employment contract (written agreement). Stages - the stages that have been described will produce competent human resources and qualified according to the criteria of the company. 
ANALISIS PENGENDALIAN PERSEDIAAN BARANG DAGANG PADA UD. HADI FAJAR SAMARINDA Razikin, Chaeri
EKONOMIA Vol 1, No 1 (2012)
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A large number of inventory items result in booking fees as well as the cost of inventory items to be great storage which certainly reduces the profit which should be achieved by the company. Otherwise inventory items that are too small result in purchases the higher frequencies, consequently the costs related to the purchase of such goods are high anyway.While the number of needs based on estimates and the experience that has been done so far. Bookings made uncertain because the company saw supplies there were still in the warehouse.Actually the latest ceramic plates are still can be pressed through a proper inventory models. Along with the it companywill certainly be confronted with the problem of waste costs over the supplies that resulted in declining profits gained as a result of these inefficiencies.This research aims to find out how the large amount of economical order supplies ceramic plates Sango 9 "A-002 and Vicenza 9" Lis Mas DP 9 for each frequency of the orders can be done by UD. Hadi Fajar in Samarinda.In anticipation of the inventory in the warehouse as required then needed aanalysis of the minimum inventory control at minimal cost. By using the method of calculation of EOQ to research data such as storage costs, fees, prices and number of sales of ceramic plates Sango 9 "A-002 and Vicenza 9" Lis Mas DP 9 at UD.
ANALISIS SUMBER DAN PENGGUNAAN MODAL KERJA PADA PT.TAHTA AULIA PERKASA DI SAMARINDA Putriana, Wida Harry
EKONOMIA Vol 3, No 1 (2014)
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Widya harry putriani university economic faculities agustus 17 1945 samarinda.Analisis sources and sources and uses of working capital on PT.Tahta aulia perkasa on samarinda.  Under the guidance of the mother and father Elfreda A.Lau and Adi SurosoProblem in this study wether PT.Tahta aulia perkasa mighty throne in samarinda not use the resources effectively according,purpose of this study was to determaine wheter the sources and uses of working capital both short-term and long-term use approiate of time.discuss the source and uses of working capital is a sorce of working capitalof the company is drived datiboperasi depreciation profit fan modal bank loan of Rp.640.612.800,50While is use is to purchase penambahan investemen firm,long-term debt amounted to Rp.350.747.456,50 so that the increase in working capital of the company amonted to Rp.289.856.334,00 in other words,short-term funds have not ben used for short-term as well as long-term funds have not been used for long-term
EVALUASI ANGGARAN RENCANA DAN REALISASI ANGGARAN KAS PADA PT PELABUHAN INDONESIA IV CABANG SAMARINDA Putri, Novi Marinda
EKONOMIA Vol 2, No 1 (2013)
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Marinda  Putri, 2012, Evaluation Plan and Budget Actual Budget Cash In PT Pelabuhan Indonesia IV Samarinda Branch under the guidance of Mr. H. Eddy Soegiarto , K and Mrs. Titin RulianaThe purpose of this study to know that there are differences in the cash budget and cash budget realization of PT Pelabuhan Indonesia IV Branch Samarinda and assess the ability of the cash budget . Basic theory of financial management in particular used the cash budget by using the data plan and the realization of the 2001 fiscal year budget and use cash final analysis tools .Based on the analysis and discussion of the conclusions of this study as follows :Results of an analysis of the plan and the realization of the cash budget is happening is known to occur difference in the number of cash balance plans the end of the fourth quarter 2011 were budgeted at Rp420.000.000 , realization of only Rp390.000.000 resulting in a shortfall of 3,000,000.The difference is caused by the presence of actual spending greater exploitation of the plan . PT Pelabuhan IV Branch should Samarinda in estimating end cash balance to be more careful because usually on the fourth quarter in October , November and December is the rainy season so many are reluctant to sail the ship , sail anyway if fixed costs result handlers at the port will be issued by PT Pelabuhan IV Branch Samarinda will swell compared to previous months , should end cash balance plan in 2010 is not too big because it will be the beginning cash balance in 2012 , will consequently affect the overall cash flow. Based on the analysis and discussion of the research hypothesis as a temporary answer of this study was rejected , because the realization Based on the results of the analysis turns cash budget is made smaller than planned .Â