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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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PENGARUH PENDAPATAN SEKTOR PARIWISATA TERHADAP PENDAPATAN ASLI DAERAH (PAD) PADA KABUPATEN KUTAI KARTANEGARA Insak, Novia Rabi’ul
EKONOMIA Vol 2, No 1 (2013)
Publisher : EKONOMIA

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Abstract

NOVIA RABI’UL INSAK , Faculty of Economics, University August 17, 1945 Samarinda 2013. The Effect Of Tourism Sector local revenue (PAD) At Kutai Kartanegara regency ( under the guidance of  Mrs. Titin Ruliana and Mr. Heriyanto )The hypothesis proposed is suspected that the " income effect of the Tourism Sector Percentage Of Revenue ( PAD ) At Kutai Kartanegara regency from 2007 to 2012 has increased . “Received” , by reason of the regression coefficient increase in tourism revenue for  0309 , or 30.9 % . Can significantly increase revenue ( PAD ) in Regency Kutai Kartanegara .Correlation coefficient of 0.243 , the Sig value of 0.00 . Smaller than the alpha (0.05) , a significant correlation coefficient . Model summary looks coefficient of 0.493 , and a coefficient of determination of 0.243 . To see significant determination comparing the calculated F value of 18.947 with the F table value of 4.00 ( table F with v1 = and v4 = 4 ) and compared between the Sig with alpha (5 %). Calculated F value is greater than the F table and the Sig smaller than alpha , then reject the conclusion significant mean coefficient of determination . The average increase in tourism sector revenues in 2007 s / d 2012 is 4.0 E +008 (404713387.082) with a standard deviation 1151387403.2 . While the average revenue (PAD) is 6.3 E +008 (625845024.918) with a standard deviation 1836922658.7 . Regression coefficient constant value of 2.1 E +008 ( 211,307,410.6812 ) with t count of 1.545 and 0.128 for the sig . Slope coefficient revenue (PAD) of 0.309 with a t value of 43.53 and a sig of  0.00 . T table value for this test is obtained by 2.02 alpha 5 % and df for 6 (n -1) , seen the value of t is greater than t table , and more besardari sig at 5 % alpha , then conclusions that can be drawn is rejecting significant meaning localrevenue constant coefficients (PAD) .
ANALISIS PENENTUAN WAKTU KERJA KARYAWAN PT ENERGI MEGA PERSADA SEMBERAH DI SAMARINDA Batubara, Doni Christy
EKONOMIA Vol 2, No 1 (2013)
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Abstract

Permasalahan dalam penelitian ini adalah waktu yang diperlukan tenaga kerja untuk menyelesaikan pekerjaan  dikantor sudah sesuai dengan waktu standar PT. Energi Mega Persada Semberah Di samarinda. Pengukuran waktu kerja merupakan pengukuran waktu penyelesaian daripada produksi atau penyelesaian suatu bagian dari proses produksi keseluruhan. Salah satu alat untuk mengetahui produktifitas tenaga kerja perusahaan dengan mengukur waktu kerja standar tenaga kerja. Dengan mengukur waktu standar, perusahaan dapat merencanakan jumlah tenaga kerja yang dibutuhkan , volume produksi, sistem penggajian dan
PENGUKURAN WAKTU KERJA PEMBUATAN KANOPI PADA MUTIARA GYPSUM SANGATTA Kumala, Sapta Erna
EKONOMIA Vol 2, No 1 (2013)
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Abstract

 The purpose of this study was to determine the standard labor time kerjamemproduksikanopipada Gypsum Pearl company in Sengata . The experiment was conducted for 3 months ( April to June 2013) on Pearl Gypsum in Sangatta , which bekaitan Measurement Periods Work on Pearl Canopy Gypsum manufacture in 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 , and the organizational structure of respondents . The analytical tool used in this study is 1 ) . Average - Average time ( Adverage time ) 2 ) Nominal Time ( Norml time ) 3 . Standard Time ( Standard time ) Based on the analysis results obtained by calculation as follows : 1 ) Average time to assemble the canopy 19 hours 35 minutes 2 ) normal time producing the canopy on Pearl company in the Sengata Gypsum is 1.1736 for 55 minutes or 19 hours menit.3 ) . standard time in the company manufactures canopies Pearl Gypsum in Sengata using kelonggaraan factor by 15 % of the normal time is for 1,349 minutes or 22 hours and 48 minutes less than the average time - average produced by other employers canopy is 29 hours . Keywords : Work Time   
ANALISIS KELAYAKAN INVESTASI AKTIVA TETAP PADA INDUSTRI RUMAH TANGGA MOSHIMOSHI CAKE DI SAMARINDA Abbas, Fitria
EKONOMIA Vol 2, No 1 (2013)
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Abstract

The domestic industry is basically for profit (profit), to support its business activities, the company needs to think about the investment policies, thus one of the factors that affect customer requirements for products of goods and services as well as provide satisfaction and efficiency are the fixed asset investment.Issues to be discussed is "Is Fixed Assets Investment (oven) At Home Industry Moshimoshi Cake in Samarinda Worth? '.The purpose of this study to determine viable or not Fixed Assets Investment (oven) At Home Industry Moshimoshi Cake in Samarinda.Basic theory used is financial management, financial reporting, fixed assets, depreciation, particularly investment theory using the data of 2010, 2011, and 2012, investment was determined using the Payback Period and Net Present Value (NPV) as an analytical tool.Formulated the hypothesis that the author is: "fixed asset investment (oven) in the domestic industry Moshimoshi Cake feasible".The results of efforts Household Industrial Moshimoshi Cake using acceptable payback period analysis to speed time return the funds 1 month 3 days, and the analysis of the Net Present Value (NPV) may be accepted at Rp. 276 319 598.Based on the analysis and discussion, the conclusions of this study are as follows:Using the Payback Period, then known investment is acceptable to speed the return of funds is time 1 month 3 days and the Net Present Value (NPV) investment of Rp acceptable. 276 319 598.Thus the hypothesis put forward previously stated that the fixed asset investment (oven) at home industry Moshimoshi Cake feasible ". accepted.
AUDIT PIUTANG USAHA PADA PT. AGUS SUTA LINE DI SAMARINDA Prawinata, Wijaya Rossa
EKONOMIA Vol 3, No 3 (2014)
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Abstract

The purpose of this study was to determine the fairness of the accounts receivable balance that presented in the financial report of PT. Agus Suta Line. The analysis tools being used was Audit Program and Audit Procedures, also Accounts Receivable Audit Working Papers, by examine the fairness of accounts receivable balance of PT. Agus Suta Line according to audit procedures and audit programs which has been made then followed by the making of audit working paper. Based on the results of a study of the financial statement of PT. Agus Suta Line, it had been found that no material errors in the calculation and recording of accounts receivable balance, but it had been discovered that PT. Agus Suta Line does not calculate allowance for bad debts so that in the financial report does not appear the presentation of allowance for bad debts and the one being presented is the amount of gross accounts receivable, so it is not in accordance with the Financial Accounting Standards  for Non Public Accountable Entities.
TIME AND MATERIAL PRICING DALAM MENENTUKAN HARGA JUAL SERVICE DAN SUKU CADANG PADA PT SURYA TIMUR SAKTI JATIM DI SAMARINDA -, Tri Wulandari
EKONOMIA Vol 3, No 3 (2014)
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Abstract

In general, the selling price of products or services is determined by supply and demand in the market so in this case the cost to produce the product or service is not the only factor in determining the selling price. Due to consumer demand for products or services not easily determined by the management company in determining the selling price management will face a lot of uncertainty. PT Surya Sakti East Java is one of the service areas of its business sales service and spare parts of two-wheeled vehicles. Which problem is the lower price and selling price service service parts according to Time and Material Pricing Method with a selling price of service and spare parts services determined by the company. While the purpose of this study was to compare the selling price calculation service services according to the concept of full cost accounting information with Time and Material pricing method with selling services service and spare parts sales price according to the company
PENGARUH PENYUSUTAN AKTIVA TETAP TERHADAP LABA DAN PENGHEMATAN PAJAK PADA PT. KUKAR MANDIRI SHIPYARD Kartini, Popi Surita
EKONOMIA Vol 3, No 3 (2014)
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Abstract

PT. Kukar Mandiri Shipyard is a company which engaged in docking and shipbuilding services. Depreciation of fixed assets needs to be done because of the benefits provided and the value of the assets begin wane. Given the important role of fixed assets for the company, then it should be adjusted to the standards set by the authorities, among others: Indonesian Institute of Accountants (IAI) through the Financial Accounting Standards for Non Public Accountable Entities, the Government through the Act, and others. With the amount of fixed assets which is not small, PT.KMS must organize which depreciation method should be used in calculating depreciation of their fixed assets.The problem of this study is whether the depreciation effect on profits and can provide savings of income tax payable PT.KMS in 2012.Basic theory which used in this study is financial accounting with focus on the depreciation of tangible fixed assets, as well as the effect on earnings and saving generated income tax payable.The hypothesis is formulated as follows, depreciation of fixed assets effect on profits and can provide saving over PT.KMS income tax Payable in 2012.The method of analysis used in this study was a comparative descriptive. Based on the analysis and discussion of the result found that the earnings in 2012 using the straight-line method of depreciation Rp 4.243.411.206, declining balance provide operating loss Rp 848.475.540, and the combination of straight-line method for building and declining balance for non-construction gives profit Rp 2.601.961.264. And the combination of this depreciation method which was adjusted with tax regulations can provide savings over PT.KMS income tax payable for 2012        Rp 382.529.122 rather than the application of straight-line method. This statement gives support to the hypothesis that the depreciation of fixed assets effect on profit and can provide savings on PT.KMS income tax payable in 2012. Then the hypothesis can be accepted.
ANGGARAN PENJUALAN SEBAGAI DASAR PERENCANAAN KEUANGAN PADA PT. EURO P2P DIRECT INDO DI SAMARINDA -, Lia Retnawati
EKONOMIA Vol 3, No 3 (2014)
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Abstract

The purpose of this study was to determine whether the role of electronic sales budget kind of water purifier PT. Euro P2P Direct Indo in Samarinda has been effective or not effective as prepared on the basis of financial planning is a systematic sales budget in financial planning. Issues raised is whether the cause of the budget electronics sales at PT. Euro P2P Direct Indo in Samarinda not effective as a basis for financial planning. The financial planning PT. Euro P2P Direct Indo in Samarinda compiled from electronic sales budget in a systematic kind of water purifier effectively used, as seen from the budget of the electronic type of water purifier sales increased in May as seen from 145 units with a value Rp137.750.000, as of June 151 units with a value Rp143.450.000, as many as 158 units in July with a value Rp150.100.000, and in August as many as 164 units with a value Rp155.800.000, bringing the total sales of the electronic type water purifier during May to August 2014 amounting to Rp587.100.000. With electronic sales budget basic types of water purifier as the financial planning PT. Euro P2P Direct Indo during the month of May to August 2014 are used effectively, it can be seen from the budget electronics sales during May to August 2014 which have increased thus the hypothesis proposed in the writing of this study was rejected.
ANALISIS PERPUTARAN MODAL KERJA DAN RETURN ON INVESTMENT PADA PT ADI SARANA ARMADA Tbk. -, Melany Sumari
EKONOMIA Vol 3, No 3 (2014)
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Abstract

Analysis And Return On Investment In Tbk PT Adi Sarana Armada,  Formulation of the problem is working capital turnover and return on investment increased in 2011 and 2012. This study was to determine the velocity of working capital and return on investment. The analytical tool used is working capital turnover, receivables turnover, Inventory Turnover and Return On Investment.               The relationship between the Return On Investment by working capital turnover is turn over is turnover of working capital is the ratio between sales and net working capital of a company for a certain period. Relationship with the working capital turnover rate of profitability can be seen from how effectively the company uses working capital generated in the form of sales, the higher the level of sles of a company, the higher the working capital will certainly increase its profit would affect the Return On Investment.              Based on the results show that the cash turnover in 2012 decreased by 5,94 times, accounts receivable turnover in 2012 increased by 2,234 times, inventory turnover in 2012 decreased by 39,53 times, working capital turnover 17,47 times and return on investment also increased by 0,007%. The higher the level of sales of company, the higher the working capital wiil certainly increase its profit would affect the Return On Investment.
PENGARUH KEBIJAKAN KESELAMATAN DAN KESEHATAN KERJA TERHADAP KINERJA KARYAWAN PROYEK KONSTRUKSI PADA PT. MULTI JAYA CONCEPTS DI SAMARINDA HS, Syamsurahman
EKONOMIA Vol 3, No 3 (2014)
Publisher : EKONOMIA

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Abstract

Safety and health maintenance programs, including one in the company,  The implementation of occupational safety and health program for employees is essential as it aims to create a system of safety and occupational health management, involving elements, labor, conditions, communication and integrated working environment in order to reduce accidents.            This study aims to analyze the influence of occupational health and safety policies on employee performance in the construction of PT. Multi Jaya Concepts disamarinda, formulation of the problem in this research is "whether the factor of safety and occupational health composed of top management commitment, regulations and procedures K3, communication, competence of workers, work environment, and worker involvement affect the performance of employees, and to analyze whether the most dominant factor affecting the performance of construction project employees "            The data obtained in this study by the results of questionnaires, observations, interviews and direct observations. by testing the validity, reliability testing as well as the classic assumption test, by means of multiple linear regregsi analysis, F test, a test of determination R2, r correlation test and t-test.            F-test results suggested a positive and significant effect of the independent variables consisting of the Top management commitment, regulations and procedures K3, communication, competence of workers, work environment, and worker involvement on the dependent variable (employee performance kontsruksi).            T-test result declared no significant effect partially dependent variable consisting of top management commitment, regulations and procedures K3, communication, competence of workers, work environment, and worker involvement on employee performance construction project.And most dominant variable effect on employee performance construction project is the involvement of workers.

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