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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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ANALISIS LEASING PADA PERUSAHAAN PENYEDIA KAPAL PT. BAHANA UTAMA LINE DI SANGATTA A, Febriadi Fajri
EKONOMIA Vol 3, No 2 (2014)
Publisher : EKONOMIA

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Abstract

The purpose of the study was to determine the calculation leasing by PT. Bahana Utama Line in Sangatta are in accordance with applicable accounting standards. The experiment was conducted for 3 months (April to June 2013) on PT. Bahana Utama Line, relating to Leasing your analysis on the provider Vessel Leasing. Activities undertaken research: The study of literature, field observations, interviews, documentation, data collection and analisis.Data that dikupulkan in the research include: a general overview of the company, organization structure and response data using analytical tools responden.Analisis calculations lease (leasing) by using the rate of interest the annuity formula. Based on the calculation of interest, principal payments and the calculation can be explained that the recording of the interest calculation performed by the accounting department leases 15% interest rate multiplied by the net lease debt principal payments are paid at the beginning of the year (Rp 780,000,000.00 – Rp 135,145,000.00 = Rp 644,855,000.00 x 15% = Rp 96,728,250.00) for the years 2011 and 2012 can be calculated (Rp 644,855,000.00 – Rp 38,416,750.00 x 15% = Rp 90,965,737.50 while the principal lease payments specified in the agreement which amounted to Rp 135,145,000.00 paid at the beginning of the year, and for the end of 2011 became principal payments of Rp 38,416,750.00 as principal payments each year reduced rate of Rp 96,728,250.00
KINERJA KEUANGAN HOTEL MARGA JAYA SAMARINDA Pratama, Dian Putri
EKONOMIA Vol 2, No 1 (2013)
Publisher : EKONOMIA

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Abstract

Upaya dalam memperlancar kegiatan operasionalnya, diharapkan adanya peningkatan dalam pelayanan, yang ditunjang oleh peralatan yang memadai, untuk itu diperlukan informasi akuntansi yang tertuang dalam laporan keuangan yang dapat digunakan oleh pihak-pihak yang berkepentingan sebagai bahan pertimbangan dalam empat tahun atau lebih sehingga dapat diperoleh informasi yang mendukung keputusan yang diambil.Laporan Keuangan merupakan alat yang sangat penting untuk memperoleh informasi sehubungan dengan posisi keuangan suatu perusahaan. Untuk menilai kinerja keuangan suatu satuan kerja, diperlukan beberapa tolak ukur atau standar tertentu. Standar tersebut dapat berupa perbandingan historis atau membandingkan keuangan dengan data-data keuangan pada periode tahun sebelumnya. Tanpa dilakukan perbandingan tersebut, tidak akan diketahui apakah kinerja keuangan suatu satuan kerja menunjukan peningkatan atau mengalami penurunan.Uraian yang telah dijabarkan sebelumnya dapat dirumuskan permasalahan adalah sebagai berikut : “Apakah kinerja keuangan Hotel Marga Jaya Samarinda ditinjau dari Return On Investment (ROI) pada tahun 2008 hingga tahun 2012 dikategorikan meningkat?” Dasar hipotesis dari penelitian ini adalah : “Kinerja keuangan Hotel Marga Jaya Samarinda ditinjau dari Return On Investment dari tahun 2008 hingga tahun  2012 semakin meningkat”Pemecahan masalah dan pembuktian hipotesis di dalam penelitian ini adalah dengan menggunakan Return On Investment (ROI), serta analisis presentasinya dilakukan dengan cara membandingkan antara satu nilai terhadap totalnya dalam laporan keuangan yang sama untuk menghitung pertumbuhan dan melihat kinerja keuangan Hotel Marga Jaya Samarinda dari tahun 2008 hingga tahun 2012.Hasil penelitian dan analisis yang dilakukan, menunjukan bahwa terjadi kecenderungan rata-rat peningkatan kinerja keuangan Hotel Marga Jaya Samarinda yang diukur berdasarkan Return On Investment (ROI) dari tahun 2008 hingga tahun 2012 yang tentunya juga berdampak baik bagi perusahaan. Berdasarkan penjelasan tersebut, maka hipotesis diterima.
PENETAPAN HARGA POKOK PRODUKSI PAKAIAN SERAGAM AKADEMI KEBIDANAN PERMATA HUSADA SAMARINDA PADA PENJAHIT SARTIKA EXPRESS SAMARINDA Supriyatno, Andik
EKONOMIA Vol 1, No 1 (2012)
Publisher : EKONOMIA

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Abstract

Andik Supriyatno. The pricing of goods manufactured uniforms Midwifery Academy Husada Samarinda Jewel Express Tailors Sartika Samarinda (under the guidance of the mother and father of titin Ruliana and Imam Nazaruddin Latif). The purpose and this paper is to calculate the cost of goods manufactured uniforms Midwifery Academy Samarinda Jewel Husada full costing method in Tailor Sartika Express Samarinda. In accordance with the purpose of writing this, the principal issues raised: Is the determination of cost of goods manufactured uniforms Midwifery Academy Husada Samarinda Jewel Express Tailors Sartika higher than the base price set by the author using the full costing method in July 2011''? Based on these fundamental issues, the proposed hypothesis as follows: "Suspected Determining the cost of production Midwifery Academy uniforms Husada Samarinda Jewel Express Tailors Sartika lower than the cost of production is determined by the authors using the full costing". The analytical tool used in this study is the determination of the cost of production using full costing method and compare the cost of production by Tailor Sartika Express Samarinda production costs according to the analysis.
ANALISIS KINERJA KEMAPULABAAN CV. SEMOGA JAYA DI SAMARINDA Ismail, Muhammad Faizal
EKONOMIA Vol 3, No 2 (2014)
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Abstract

Activities in a good company that produces goods or services, one of the targets to be achieved is to obtain the maximum profit in accordance with the size or scale capabilities that exist in the company. Thereby achieving the maximum profit be one measure of the success profitability of the company.Formulation of the problem: "What is the performance of profitability in terms of return on investment, net profit margin and total asset turnover CV. Semoga Jaya in 2011 increased compared to 2010, 2009 and 2008? ".The formula - a formula to support the research, namely:To find a way ROI multiplied by Total Assets Turnover Net Profit Margin. To search for Total Assets Turnover by way of sales divided by total assets multiplied by the time. And to look for Net Profit Margin by way of net income divided by sales and multiplied by one hundred percent. From the calculation and analysis, it is known that the return on investment (ROI) was rejected because it decreased by 2%. Net Profit Margin is accepted because of an increase of 2%. And the Total Asset Turnover declined due to decreased by 2.10 times.Judging from the analysis concluded that the company's ability to use the assets of the company overall has increased and decreased, or in other words the total assets of the company management is not efficient, it is this which resulted in a drop in performance return on investment (ROI), Net Profit Margin and Total Asset Turnover CV. Semoga Jaya.
ANALISIS KEMAMPUAN LABA USAHA PEMBIBITAN KELAPA SAWIT PADA PT. DIAN ABDI NUSA DI KABUPATEN KUTAI BARAT ., Saparudin
EKONOMIA Vol 2, No 1 (2013)
Publisher : EKONOMIA

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Abstract

SAPARUDIN. Faculty Of Economics University 17 August 1945 Samarinda, Analysis Ability Of Income From Operation Seed Coconut of Sawit [At] PT. Oil Lamp Serve Nusa [In] Sub-Province of Kutai West, Under tuition Mr. Prof. Dr. LCA. Robin of Jonathan, MM., M.Si And Father of Heriyanto, SE., MM  Intention of this writing is to analyse acquirement of income from operation [at] Coconut seed of Sawit [in] PT. Oil Lamp Serve Nusa [In] Sub-Province of Kutai West year 2010, 2011 and 2012. In line with this writing, hence told solution fundamental " Is perolehasn of coconut seed income from operation of Sawit [at] PT. Oil Lamp Serve Nusa [In] Sub-Province of Kutai West in the year 2010, 2011 and 2012 experiencing of improvement.Pursuant to problems of fundamental, hence raised [by] the following hypothesis : " Ability of profit [at] coconut seed of sawit PT. Oil lamp Serve Nusa [in] Sub-Province of Kutai West in the year 2010, 2011 and 2012 experiencing of improvement". Analyzer which [is] used in this research [is] Ratio ability of profit ( Profitabilitas) with dot weigh against [at] growth of ability of profit of year 2010, 2011 up to 2012.After passing research phase, solution and analysis known that Profitability Company Seen from Net Profit Margin of year 2010 to 2011 increase equal to 7%, while from year 2011 to 2012 experiencing of increase equal to 17%. Becoming conclusion of natural Net Profit Margin [of] improvement or have is effective. Seen from Return On Inverstmen 2010 to 2011 experiencing of increase equal to 33%, while from year 2011 to 2012 experiencing of increase equal to 37%. Becoming conclusion of natural Return On Inverstmen [of] improvement or have is effective. Seen from Return On Equity in the year 2010 equal to 30 , in the year 2011 equal to 38% and in the year 2012 equal to HALTED. CROSSING PARAGRAPH LIMITATION%.
ANALISIS PROFITABILITAS PT. HOLCIM INDONESIA, TBK. Budi, Heri Setya
EKONOMIA Vol 1, No 1 (2012)
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Abstract

Analysis of the financial statements presents the key indicators of the company's financial condition. One of the tools of financial ratio analysis is profitability ratios. Profitability is of significant importance in the effort to survive in the long term, because the profitability indicates whether the entity has a good prospect in the future. By using profitability ratios can be seen that the increase in value does not automatically make a profit profitability also increased the financial statements, it is influenced also by other factors such as sales, cost of sales and total assets of the company. Keywords: Profitability, profit, asset, Sold, Cost of Goods Sold.
ANALISIS PENGENDALIAN PERSEDIAAN BERAS PADA UD BINTANG USAHA DI KECAMATAN MUAI KABUPATEN KUTAI KARTANEGARA -, Agus Setiawan
EKONOMIA Vol 3, No 2 (2014)
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Abstract

The purpose of this study was to determine the number of packs of 25 kg rice stocks are the most economical in the message whenever the rice to be done by UD Star Enterprises in Sub Muai and to determine the reorder point and order supplies beraskemasan frequency of 25 kg which should be done by UD Star Enterprises in Muai Subdistrict. The analytical tool used in this research is a method of EOQ (Economic Order Quantity) is the calculation to obtain the number of bookings that can minimize the total cost of inventory. As an indicator of the optimum is not reached the point where the amount of packaging supplies 25 kg of rice after using the EOQ calculation is smaller than the amount of packaging supplies 25 kg of rice supplies in the District Business Star UD Muai, then the hypothesis is accepted. Conversely if it is optimum then the hypothesis is rejected.
PERSEPSI MAHASISWA TERHADAP KUALITAS PELAYANAN FAKULTAS EKONOMI UNIVERSITAS 17 AGUSTUS 1945 SAMARINDA Putera, Deny Ryan
EKONOMIA Vol 2, No 1 (2013)
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Abstract

DENY  RYAN PUTERA, Under the guidance of the Mr. Robin Jonathan and Mrs. Suyatin.The method of analysis used by the author is used Cartesian diagram, which is a diagram that is divided up into 4 sections (often referred to as the square) are bounded two perpendicular lines that intersect at points X and Y axis average.Based on the research results of the calculation of the level of compatibility between the services received by the student expectation that migrants concrete manifestation aspect = 87.97%, TKI = 81.52% reliability aspects, aspects TKI responsiveness = 79.69%, workers assurance aspect = 88, 23%, TKI aspects of empathy = 85.08%, and the workers on the average - average overall aspect = 84.41%. So are all less than 100% means that the general student at the Faculty of Economics, University of Samarinda August 17, 1945 have not been satisfied with the services of the Faculty of Economics, University 17 August 1945 Samarinda. 
EFISIENSI PENGGUNAAN WAKTU PENGISIAN BAHAN BAKAR ALAT BERAT PADA PT.PAMAPERSADA NUSANTARA DISTRIK BAYA KUTAI KARTANEGARA Mustopa, Ari
EKONOMIA Vol 2, No 1 (2013)
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Abstract

Efficient Use of Fuel Filling Time At PT. Pamapersada Baya district in village location Buana Tenggarong Seberang Jaya subdistrict, Kutai regency, East Kalimamtan under the guidance of Mrs. Elfreda A. Lau and Mr Adi Suroso.PT. Pamapersada is open cast mining contracting company which is engaged in coal mining, and has many locations and work areas are scattered throughout the Indonesian, one of which is a district located in the village aged Buana Jaya, Seberang Tenggarong district, Kutai regency, East Kalimantan Province. In the production of PT. Pamapersada using heavy equipment, which includes equipment loaders and excavators as damp as a tool hauler truck .Main problems of writing this research is: What level of usage time refueling machine at PT. Pamapersada Baya district has efficient ? Objective: To determine whether or not the system is efficient fueling of heavy equipment and the level of delay time and lost time that occurred during refueling took place at PT. Pamapersada Baya district, Kutai regency.Hypothesis: The use of queuing systems with Configuration Model Single Channel Multi Phase (Single Phase Multi Cannel) by PT. Pamapersada very appropriate because it will yield accurate information about the lost time that occurs during refueling.Kofigurasi System Single Channel Multi Phase (Single Phase Multi Cannel) a time efficient approach lost time during refueling queue. With queuing theory Configuring Single Channel Multi Phase (Single Phase Multi Cannel) obtained results: 1) the level of busyness system ρ = 0.7894 hours or 47.367 minutes to complete 30 units of heavy equipment that has 2 outlet refueling. 2) In one hour there is a system busy time spare minute 12.633 or 13.23 %. So based on the data for normal refueling 3.16 minutes, still save time of 1.59 minutes.Can be concluded: 1) The application of queuing theory calculations Configuration Single Channel Multi Phase (Single Phase Multi Cannel) is very effective. 2) From the results of the study and after calculation, that the hypothesis is accepted and efficient because the value of ρ is 1.57 minutes for the one-time refueling of heavy equipment.
PENERAPAN SISTEM PENGENDALIAN INTERN PEMERINTAH (SPIP) PADA BALAI BESAR PENGAWAS OBAT DAN MAKANAN SAMARINDA ., Muhammad Rizal
EKONOMIA Vol 2, No 1 (2013)
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Abstract

Penelitian ini bertujuan untuk menilai apakah kegiatan pada BBPOM Samarinda telah efektif dan efisien ditinjau dari penerapan SPIP pada unsur Lingkungan Pengendalian sebagimana diatur dalam PP 60 Tahun 2008.Hasil analisis menunjukkan bahwa penerapan SPIP unsur Lingkungan Pengendalian pada BBPOM Samarinda telah memadai yang berarti bahwa pelaksanaan kegiatan pada BBPOM Samarinda telah berjalan dengan efektif dan efisien. Hal ini terlihat dari simpulan hasil penilaian atas penerapan SPIP Subunsur Lingkungan Pengendalian pada BBPOM Samarinda berdasarkan nilai rata-rata dari seluruh subunsur Lingkungan Pengendalian yang memperoleh skor sebesar 0,89 atau “Memadai”.

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