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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 PENDAPATAN ASLI DAERAH TERHADAP KEMANDIRIAN DAERAH KOTA SAMARINDA TAHUN 2005-2011 Huda, Nurul
EKONOMIA Vol 1, No 1 (2012)
Publisher : EKONOMIA

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Abstract

Kalimantan province is eager to help to finance the construction of the development, the local government tried to boost the source of local revenue as a manifestation of a real implementation of regional autonomy and responsible. In the implementation of regional autonomy in demand for government institutions have greater financial independence, attempts to measure the degree of independence is to compare the magnitude of the realization of the region with total revenue. Problems in this study is how the level of independence samarinda city government in 2005 – 2011.The purpose of this study to determine how the realization of revenue and asset management services in the areas of financial year 2005 to 2011.Based on the analysis and discussion, it can be seen from the calculations and the discussion concluded that the level of independence of the local financial income of financial and asset management services in the city samarinda 2005 -2011 respectively 8.16%, 5.99%, 6.09%, 5.62%, 9.23%, 8.40% and 9.12%, and these values indicate that the degree of independence is still considered very low. Effective in revenue conclude that the ability of local governments to achieve acceptance of PAD compared to the targeted interval in 2005 amounted to 101%, in 2006 by 95%, in 2007 by 110%, in 2008 by 98%, in the year 2009 amounted to 101%, in 2010 by 84% and in 2011 by 103% and values is the ability of local governments to create effective classified PAD.
AKUNTANSI PENGEMBANG REAL ESTATE MENURUT PERNYATAAN STANDAR AKUNTANSI KEUANGAN (PSAK) NO 44 PADA PT HARVEST PROPERTI SAMARINDA -, Edi Suwikno
EKONOMIA Vol 3, No 1 (2014)
Publisher : EKONOMIA

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Abstract

Real estate development activities under SFAS 44 are land acquisition activities for then built residential or commercial buildings or industrial buildings. The buildings are intended to be sold or rented out, as a whole or in retail. Real estate development activities also include the acquisition of land plot, then sold the land without buildings. matters not provided for in this statement should be treated with reference to generally accepted accounting principles. The scope of this Statement shall be applied to the company's real estate development activity, although the activity of real estate development is not the primary activity of real estate.The problem posed in this study are Is the financial statements present management policies on PT Harvest Property has been in accordance with Statement of Financial Accounting Standards (SFAS) No. 44.The hypothesis of this study is the management policy of presenting the financial statements in PT Harvest Property has not been in accordance with Statement of Financial Accounting Standards (SFAS) No. 44Basic theory used is Pernytaan Theory of Accounting and Financial Accounting Standards (SFAS)This study uses a comparative analysis tool that compares the company's financial statements with the financial statements in accordance with Statement of Financial Accounting Standards (SFAS) No. 44 of the Real Estate Development Activities Based on the results of research and discussion, the conclusions of this study as follows :Financial Position are made by companies in the real estate inventory asset accounts are not separated, which should be separated between the supply of land ready for sale, undeveloped land and land under developmentReports Corporate Performance made by the company are also not separate the costs, the cost of land acquisition and pre- acquisition costs of land. On account of the cost of the project according to the company should be separated into costs that are directly related to the project and the costs attributable to the development of real estate.Based on the description above, the hypothesis in this study that the alleged financial statements present management policies on PT. Harvest Property has not been in accordance with Statement of Financial Accounting Standards (SFAS) No. 44 is received.
FAKTOR FAKTOR YANG MEMPENGARUHI KEPUASAN NASABAH PADA PELAYANAN CUSTOMER SERVICE BPD KALTIM CABANG UTAMA SAMARINDA Makahanap, Agus Shella
EKONOMIA Vol 2, No 1 (2013)
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Abstract

The purpose of this research is to discover the influence of service quality and which variable that has major influence towards customer satisfaction of BPD Kaltim’s customer service. The principle theory of this research is marketing management.Based on teoritic, hypothesis of this research that service quality variabels don’t influence significantly toward customer satisfaction of BPD Kaltim’s customer service.Multiple regression analysis is used F test and t test at probability = 0,05. Result of the research showed that five variables of service quality don’t influence significantly toward customer satisfaction of BPD Kaltim’s customer service.The calculation result showed that responsiveness variable has negative influence towards customer satisfaction.
ANALISIS KEPUASAN PELANGGAN MENGGUNAKAN WARNET GAME IN DI SAMARINDA Kamil, Muhammad Insanul
EKONOMIA Vol 1, No 1 (2012)
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Abstract

Tujuan penelitian ini mengetahui pengaruh variabel marketing mix terhadap kepuasan pelanggan pada warnet Game In di Samarinda. Dasar teori yang digunakan manajemen pemasaran  dengan menggunakan alat analisis regresi linier berganda.Kesimpulan penelitian ini adalah Fungsi regresi hasil perhitungan Y   = 0,294 + 0,105 X1 + 0,109 X2 + 0,127 X3 + 0,078 X4 +  0,172 X 5 + 0,160  X 6 + 0,170 X 7 + e.  fungsi tersebut semua koefisien regresi bertanda positif artinya jika terjadi perbaikan kualitas variabel marketing mix yaitu produk, harga, tempat,  promosi, karyawan, proses dan wujud fisik maka akan meningkatkan kepuasan pelanggan pada warnet Game In di Samarinda, demikian pula sebaliknya.Nilai F 43,356 lebih besar F tabel 2,37 dan signifikansinya 0,000 lebih kecil dari α = 0,05, menunjukkan bahwa bauran pemasaran yang terdiri dari  produk, harga, tempat, karyawan, proses dan wujud fisik secara bersama-sama berpengaruh signifikan terhadap kepuasan pelanggan pada warnet Game In di Samarinda. Dengan demikian hipotesis pertama  yang menyatakan bahwa bauran pemasaran yang terdiri dari  produk, harga, tempat, promosi, karyawan, proses   dan wujud fisik  secara bersama-sama mempunyai pengaruh yang bermakna terhadap kepuasan pelanggan pada warnet Game In di Samarinda diterima.Secara parsial Variabel bebas produk harga, tempat,   karyawan, proses dan wujud fisik berpengaruh signifikan terhadap kepuasan pelanggan pada warnet Game In di Samarinda karena t hitungnya lebih besar dari t tabel dan signifikansinya hitungnya α lebih kecil dari 0,05, dengan demikian hipotesis diterima.Secara parsial Variabel bebas promosi berpengaruh tidak signifikan terhadap kepuasan pelanggan pada warnet Game In di Samarinda karena t hitungnya lebih kecil dari t tabel dan signifikansinya hitungnya α lebih besar dari 0,05,   dengan demikian hipotesis ditolak.
KINERJA KEUANGAN PT. KERSA GUNUNG WASADA -, Beti Darnawati
EKONOMIA Vol 3, No 2 (2014)
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Abstract

The development of an enterprise can be seen from the financial statements, from year to year or from one period to the next period. Financial Budget and Cost Advantages reflected in the financial statements, financial statements in which it is a picture of a company's ability liabilities (long term and short term) to be met. But PT Kersa Gunung Wasada not know how much strength and weaknesses as well as the possibility of expanding its business when viewed in terms financialnya because the company has not been analyzed keuanganya reports using appropriate financial ratios. Based on this background, the problems in this thesis is "Is Profitability Ratio analysis at PT Kersa Gunung Wasada in 2012 increased compared to 2011            The purpose of this paper is to know To know and analyze the ratio set by the company in optimizing the acquisition keutungan.From the analysis and discussion, it can be concluded as follows: Judging from the ratio of profitability at the net profit margin ratio does not increase or decrease (stable) ie 2% this is due to sales and operational costs have increased. Payback ratio increased only 1%, this is due to an increase in total assets. Based on the conclusions that have been put forward the hypothesis which states that the ratio of stable profitability in 2012, an increase compared to 2011, accepted
MEKANISME PENYUSUNAN LAPORAN REALISASI ANGGARAN PADA BADAN KEPEGAWAIAN DAERAH KABUPATEN KUTAI TIMUR Milana, Rica
EKONOMIA Vol 2, No 1 (2013)
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Abstract

Tujuan penelitian ini adalah untuk mendapatkan gambaran yang menyeluruh tentang mekanisme  penyusunan Laporan Realisasi Anggaran Pada Badan Kepegawaian Daerah Kabupaten Kutai Timur. Penelitian dilaksanakan selama 4 Bulan ( bulan Maret sampai dengan juni 2013 ) pada Badan Kepegawaian Daerah Kabupaten Kutai Timur Sangatta, yang berkaitan dengan mekanisme penyusunan Laporan Realisasi Anggaran. Pengumpulan data dilakukan dengan cara penelitian kepustakaan, penelitian lapangan berupa observasi, wawancara mendalam dan penelitian dokumen. Narasumber dari penelitian ini adalah Kepala Sub Bagian Keuangan, Bendahara Pengeluaran, dan Staf Sub Bagian Keuangan Badan Kepegawaian Daerah Kab. Kutai Timur.Hasil penelitian menunjukkan bahwa pada mekanisme penyusunan Laporan Realisasi Anggaran pada Badan Kepegawaian Daerah Kabupaten Kutai Timur meliputi Perencanaan anggaran, penatausahaan dengan pengesahan SPJ dan pelaporan. Temuan lainnya yaitu terdapat kelebihan dan kelemahan dalam Mekanisme Penyusunan Laporan Realisasi Anggaran sesuai dengan Peraturan Menteri Dalam Negeri 13 Tahun 2006 tentang Pengelolaan Keuangan Daerah dan Surat Edaran No. SE900/316/BAKD. Kelebihannya yaitu hasil pelaporan sesuai dengan peraturan yang berlaku dan mudah mengetahui berapa penyerapan dana yang sudah terpakai. Sedangkan kelemahannya biasanya terjadi karena keterlambatan bidang-bidang dalam penyerahan dokumen realisasi penggunaan anggaran dan catatan serta kesalahan dalam memasukkan data pada SIMDA.
ANALISIS KINERJA KEUANGAN PADA RESTAURAN MONTERO Lestari, Wahyunita
EKONOMIA Vol 1, No 1 (2012)
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Abstract

The purpose and the writing is for information and consideration for leadership Restaurant Montero in Sangatta that can be used for the continued operation of restaurant. Reference materials for further research to certain parties who wantto know about the financial performance based on the ratio of Profitability, Liquidity, and Solvency. In accordance with the purpose of writing this, the principal issues raised : “Is Montero Restaurant financial performance improved in 2011compared to 2010 and 2009”.Based on the issues identified earlier, the authors propose the following hypotheses : “It is believed that the growth of liquidity, solvency and profitability Restaurant Montero in 2011, an increase from the year 2008, 2009, 2010. To analyze the data and test the validity of hypotheses have been put forward previously, the authors use the method of analysis is the analysis of the liquidity ratio, profitability, and solvency.
PENERAPAN PENGENDALIAN INTERN KAS DALAM MENUNJANG EFEKTIFITAS PENGELUARAN KAS PADA PT TOTAL BANGUN PERSADA Tbk (PROYEK KCME HEAD OFFICE PALARAN) rina, Eny Yuliana
EKONOMIA Vol 3, No 2 (2014)
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Abstract

Internal control system includes organizational structure, menthod and measures are coordinated to maintain the wealth of the organization, check the accuracy and realibility of accounting, should encourage efficiency and promote adherence to management discretion.
ANALISIS SOLVENCY PADA BANK PEMBANGUNAN DAERAH KALIMANTAN TIMUR ELWINDISARI N, ELIANORA WISUDAWATI
EKONOMIA Vol 2, No 1 (2013)
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Abstract

Hadirnya perbankan di suatu tempat bertujuan untuk mendukung pembangunan di seluruh sektor, termasuk peningkatan kemakmuran masyarakat. Hal ini berarti keberhasilan pembangunan memerlukan dukungan perbankan dalam melaksanakan fungsinya sebagai lembaga intermediasi (financial intermediary )adalah mengalihkan dana dari pihak berkelebihan (surplus) kepada pihak yang berkekurangan (deficit) disamping menyediakan jasa keuangan lainnya. Bankaltim hendaknya memperhatikan solvencynya.Rumusan masalah dalam penelitian ini adalah Apakah solvency Bank Pembangunan Daerah Kalimantan Timur pada tahun 2010 sampai dengan tahun 2012 semakin safety?            Dasar Teori yang digunakan dalam penelitian ini adalah Manajemen keuangan dengan fokus pada Solvency, Likuiditas dan Solvabilitas. Hipotesis penelitian dirumuskan sebagai Solvency Bank Pembangunan Daerah Kalimantan Timur pada tahun 2012 lebih safety dibandingkan solvency Bank pembangunan Daerah Pada tahun 2011 dan 2010.            Alat analisis yang digunakan adalah analisis Solvabilityas dan Likuiditas. Alat analisis Likuiditas meliputi Quick Ratio, Investing Policy Ratio, Banking Ratio, Assets to Loan Ratio, Investment Portfolio Ratio,Cash ratio dan Loan To Deposit Ratio.            Temuan penelitian menunjukkan bahwa Bank Kaltim ditinjau dari aspek Solvabilitas maupun aspek Likuiditas pada tahun 2012 lebih safety dibandingkan dengan tahun 2011 dan tahun 2010. Temuan penelitian ini mendukung hipotesis.
ANALISIS KINERJA PADA BADAN KESBANGPOL & LINMAS (ANGGARAN BELANJA DAN REALISASINYA) DI KABUPATEN KUTAI BARAT Suryanti, Ririn
EKONOMIA Vol 1, No 1 (2012)
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Abstract

Regardless of the weaknesses and shortcomings that exist in it, the birth of Law. And No. 22. 25, among others, is the embodiment of the government's pergesean system, the centralized system to the decentralized system. Both the Act contains some explicit mission. First, create efficiency and effectiveness of resource management area. Second, improve the quality of public services and social welfare. Third, empower and create a space for people to participate in the development process. To realize this mission, the necessary changes to local government financial management system. The changes implemented by giving autonomy to regions based on the principle of decentralization in the form of autonomy, real and responsible.The purpose of this study was to determine whether the implementation of regional autonomy shows performance Performance Unit (SKPD) Kesbangpol & Community Protection Agency West Kutai district is likely to increase in 2011 compared to 2010.Performance analysis shows that the Regional Working Units (SKPD) Kesbangpol & Community Protection Agency West Kutai regency in 2011 tended to increase compared to 2010. Based on a comparative analysis of absolute data in 2011 Revenue and Expenditure can eventuated by 95.58% while in 2010 Revenue and Expenditure amounted to 94.89% eventuated.Based on the analysis, the authors provide some suggestions that regional work units (on education) Kesbangpol & Community Protection Agency and should be able to continue to maintain and improve the performance achieved so far, and future. And furthermore should further enhance coordination between each field in carrying out activities in accordance with the Budget Implementation Document (DPA) or Document Change Executive Budget (DPPA) that exist so as to achieve the targets set.

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