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Kota samarinda,
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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
ANALISA TINGKAT KESEHATAN KEUANGAN PADA BANK PEMBANGUNAN DAERAH KALIMANTAN TIMUR Gunawan, Tedi -
EKONOMIA Vol 3, No 1 (2014)
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Abstract

Adanya bank yang dilikuidasi atau dalam kondisi bank yang tidak diperbolehkan beroperasi oleh pemerintah dikarenakan kondisi dan keadaan bank menurut penilaian BI telah membahayakan bagi kepentingan masyarakat dan perekonomian nasional khususnya pada sektor perbankan nasional. Bank yang telah tidak beroperasi atau bahkan dicabut izin usahanya adalah bank yang dinyatakan tidak sehat, sedangkan PT. Bank Pembangunan Daerah (BPD) Kalimantan Timur Kantor Pusat Samarinda perlu menerapkan prinsip kehati-hatian oleh pengelola dan pemecahan masalah segera mungkin sehingga tidak menghambat pada kegiatan lainnya. Perlunya melakukan kajian atas tingkat kesehatan bank yang dilakukan setiap saat agar kekurangan yang didapat segera diatasi serta menentukan arah untuk kemajuan bank. Untuk menilai kesehatab Bank maka penelitian ini menggunakan Analisa CAMEL yang digunakan untuk menjawab hipotesis penelitian yang diajukan.Hasil dari penelitian ini pada hipotesis pertama diketahui Perkembangan kinerja PT Bank Pembangunan Daerah Kalimantan Timur Tbk di Samarinda tahun 2010-2012 ditinjau dari rasio Capital Adquecy Sehat dengan nilai CAR >8%. Kemudian hasil dari penelitian ini pada hipotesis kedua diketahui Perkembangan kinerja PT Bank Pembangunan Daerah Kalimantan Timur Tbk di Samarinda tahun 2010-2012 ditinjau dari rasio Asset Quality Sehat dengan nilai KAP antara 0-10,35%. Kemudian hasil dari penelitian ini pada hipotesis ketiga diketahui Perkembangan kinerja PT Bank Pembangunan Daerah Kalimantan Timur Tbk di Samarinda tahun 2010-2012 ditinjau dari rasio Management Sehat dengan nilai NPM antara 33 – 40.Hasil dari penelitian ini pada hipotesis keempat diketahui Perkembangan kinerja PT Bank Pembangunan Daerah Kalimantan Timur Tbk di Samarinda tahun 2010-2012 ditinjau dari rasio Earning’s Sehat dan nilai ROA > 1,215%.dan nilai BOPO < 93,52%. Kemudian hasil dari penelitian ini pada hipotesis kelima diketahui Perkembangan kinerja PT Bank Pembangunan Daerah Kalimantan Timur Tbk di Samarinda tahun 2010-2012 ditinjau dari rasio Liquidity Sehat dengan nilai LDR < 94,75%
ANALISIS FAKTOR YANG MEMPENGARUHI PERILAKU KONSUMEN TERHADAP KEPUTUSANMEMBELI CAT TEMBOK MEREK DULUX PADA TOKO BERKAT PRIMA RAYA DI SANGATTA Putra, Helman Syam
EKONOMIA Vol 2, No 1 (2013)
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Abstract

      The purpose of this study was to determine the factors that influence consumers in buying the Dulux brand paint store Sangatta Thanks to Prima Kingdom . The experiment was conducted for 3 Months ( April to June 2013 ) in Stores Thanks to Prima Kingdom Sangatta , bekaitan the factors that influence consumers' decision to buy spray paint brand Dulux in Stores Thanks to Prima Kingdom Sangatta.Kegiatan conducted research : The study of literature , field observations , interviews , documentation , data collection and analisis.Data that dikupulkan in the research include : an overview of shops , the organizational structure and the answer is responden.Peralatan analysis used multiple regression analysis with the formula : Y = a b2 X2 b1X1 b3X3 b4X4 e in where a = constant , b1 , b2 , b3 , b4 are regression coefficients , X1 = the influence of culture , X2 = social influence , X3 = personal effects , psychological effects and X4 = Y = a decision to buy . Equation Regression analysis results obtained are : Y = 1.043 0.191 ( X1 ) 0.216 ( X2 ) 0.200 ( X3 ) 0.130 ( X4 )From the calculation of the regression equation , can be described as berikut1 ) . Variable X1 ( culture ) regression coefficient = 0.191 means that each additional 1 level culture ( X1 ) will increase the buying decision variable ( Y ) was 0.191 level 2 ) . Variable X2 ( social ) coefficient regression = 0.216 means that each additional 1 level social variables ( X2 ) will increase the buying decision variable ( Y ) was 0.216 level . 3 ) . X3 ( private ) with regression coefficient = 0.200 means that each additional 1 level private variable ( X3 ) will increase the buying decision variable ( Y ) = 0.200 level 4 ) . Variable X4 ( psychological ) with regression coefficient = 0.130 means that each additional 1 level variables psychological ( X4 ) will increase the buying decision variable ( Y ) = 0.130
PENGARUH DANA PIHAK KETIGA TERHADAP LABA PADA BANKALTIM TAHUN 2002 - 2011 ., Herliyani
EKONOMIA Vol 1, No 1 (2012)
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ABSTRACTPenelitian dilakukan di Bank BPD Kaltim Di Kota Samarinda.  Adapun yang menjadi pokok permasalahan dalam penulisan ini adalah apakah ada pengaruh antara dana pihak ketiga yang terdiri dari tabungan,giro dan deposito terhadap laba yang didapat BPD Kaltim dari tahun 2002 sampai dengan tahun 2011,dan variabel manakah yang berpengaruh dominan terhadap laba.Penelitian ini bertujuan untuk mengetahui apakah model yang dipakai sudah dapat menjelaskan keberadaan laba BPD Kaltim ,apakah variabel yang terdiri dari tabungan,giro,dan deposito berpengaruh secara signifikan terhadap laba BPD kaltim periode 2002 – 2011,dan untuk mengetahui variabel mana yang paling berpengaruh lebih besar terhadap laba BPD Kaltim.Kesimpulan dari hasil penelitian menunjukkan bahwa model yang digunakan dapat memprediksi keberadaan laba BPD Kaltim dan cenderung masih mampu memperoleh laba walaupun tidak ada dana pihak ketiga,diketahui juga dana pihak ketiga yang terdiri dari giro,tabungan,dan deposito tidak berpengaruh secara signifikan hal ini disebabkan bahwa sebenarnya dana pihak ketiga terebut merupakan biaya bagi BPD Kaltim,karena bank harus membayar biaya berupa jasa bunga kepada nasabah.Dan masih ada variabel lain selain DPK yang mempengaruhi laba.
PENETAPAN HARGA POKOK PRODUKSI PAKAIAN SERAGAM AKADEMI KEBIDANAN PERMATA HUSADA SAMARINDA PADA PENJAHIT SARTIKA EXPRESS SAMARINDA Supriyatno, Andik
EKONOMIA Vol 3, No 2 (2014)
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Abstract

ABSTRACTAndik 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 KEUANGAN PADA RESTAURAN MONTERO Lestari, Wahyunita
EKONOMIA Vol 2, No 1 (2013)
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Abstract

WAHYUNITA LESTARI,2012, Faculty of Economic, University August 17, 1945 Samarinda in East Borneo, Financial Performance Analysis at Restaurant Montero Sangatta (under the guidance of Titin and Herianto). 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.
ANALISIS LABA USAHA PEMBIBITAN KELAPA SAWIT PADA PT. CITRA ARGO KENCANA DI KEBUPATEN KUTAI BARAT Suryadi, Yayan
EKONOMIA Vol 1, No 1 (2012)
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Abstract

Renstra pembangunan provinsi Kaltim 2003-2008 mengembangkan luas lahan tanaman kelapa sawit sekitar 270.000 ha dengan rata-rata 54.000 ha, luas lahan meningkat tahun 2004 171.580.50 ha, tahun 2005 seluas 201.087.00 ha dan tahun 2006 seluas 225.344.00 ha. (DISBUN Provinsi Kaltim, 2007).Permasalahan yang dikemukakan “Apakah Perolehan laba usaha pembibitan kelapa sawit pada PT. Citra Argo Kencana Di Kabupaten Kutai Barat pada tahun 2009,2010 dan 2011 mencapai target laba 75 %?”.Analisis Laporan Laba Rugi tahun 2009,2010 dan 2011 diketahui bahwa laba bersih tahun 2009 sebesar Rp 153.071.500,00 atau 44,70 % tahun 2010 sebesar Rp 208.040.000,00 atau 47,43 % dan tahun 2011 sebesar Rp 304.476.500,00 atau 56,11 % aktivitas operasional perusahaan, berarti tidak mencapai target laba yang ditentukan 75% tidak terealisasinya target laba yang ditentukan tersebut disebabkan antara lain adanya harga pokok penjualan dan masih tingginya biaya penjualan serta biaya administrasi dan umum pada pembibitan kelapa sawit.
ANALISIS KINERJA KEUANGAN PT. MAHAKA MEDIA Tbk -, Asnan Supian
EKONOMIA Vol 3, No 2 (2014)
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Abstract

PT. Mahaka Media Tbk established in Jakarta under the name PT. Abdi Bangsa Tbk. On November 28, 1992 with No Deed. 229, later amended by Deed. 157 dated December 17, 1992. PT. Mahaka Media with taqline “untimitedvcontent creation” , is a multiplatform media company that makes, sells, collect and distribute content – all community content through platforms that consumers need. The Company is located in the plaza ASIA (formerly plaza ABDA) 26th floor, Jalan Gen. Sudirman kav. 59, Jakarta 12190.The issues raised, is financial PT. Mahaka Media Tbk has increased in 2012 compared to 2011 and in 2010. In term of profitability ratio(profibility ratio) and growth ratio (growth ratio). The purpose and usefulness of this research is to investage the financial performance PT. Mahaka Media Tbk and provide a view of the theory to the leadership of the PT. Mahaka Media Tbk as suppoting the decision maker.Research data analysis is used as the income statement in 2010, in 2011 and 2012 and the balance of 2010, 2011 and 2012. Analytical method used is to use a profitability ratio that consists of gross profit margin increased in 2012 by 51.20% compared to the year 2011 was 46.49% and in 2010 amounted to 43.59%, return on assets (ROA) increased in 2012 by 1.31% compared to the year 2011 of 1.13% and 0.64 in 2010, return on equity (ROE) increased in 2012 by 1.07% compared to 0.78% in 2011 and 2010 amounted to 0.54%. The ratio of the growth which consists of the increase in sales (sales) decreased in 2012 by 6.60% compared to the year 2011 was 39.59% and the net profit (earning after tax0 in 2012 decreased by 42.99% compared to the year 2011 was 53.68%.Based on the analysis and discussion, it can be seen from the ratio of profitability which consists of Groos pofit margin, return on assets (ROA) and return on equity (ROE) visits from sales, gross profit, EBIT, EAT and total assets increased significantly. Consisting of growth ratio of the increase in sales (sales) and net profit (earning after tax) from the sale and EAT seen increased but not significantly.
SYSTEMS AND PROCEDURES OF INTERN CONTROL ON PT. PANAMA AT SANGATTA ., Robiansyah
EKONOMIA Vol 2, No 1 (2013)
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Abstract

 Research purpose is to determine payroll systems and procedures of intern control on PT. Panama at Sangatta. Research carried out for 3 months (April to Juni 2012) on PT. Panama at Sangatta, related to payroll systems and procedures. Research activifies includes : literature study, field observation, interviews, documentations, data collection and analysis. Collected data includes : general description of the company, organisational structure, payroll systems and procedures flow chart. Data analysis using comparrative analysis which compare between the systems applied by company and systems according to the theory.General analysis result is the payroll systems and procedures on        PT. Panama at Sangatta in fact already looking good. All the of supporting payroll documents are archived by numbers and stored property, but if compares to the theory there is still a shortage, so internal control elements can not be applied properly.
IMPLEMENTASI PERENCANAAN KAS SEBAGAI UPAYA UNTUK MENCIPTAKAN REALISASI ANGGARAN YANG PROPORSIONAL PADA KANTOR PELAYANANAN PERBENDAHARAAN NEGARA SAMARINDA TAHUN ANGGARAN 2011 Eriyandi, Vina
EKONOMIA Vol 1, No 1 (2012)
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Cash planning is a list of funding needs prepared by the office and submitted to the State of Treasury Office for a specific period in the implementation of the State Budget. Cash planning implemented to create a proportionate realization. Implementation of cash planning at State of Treasury Office of Samarinda generating a disproportionate realization. This is due to high deviation between the planned and realized.
ANALISIS PENJUALAN KREDIT PADA DEPARTEMENT SPARE PART PT. MAHAKAM BERLIAN SAMJAYA SAMARINDA sari, Ranti Ratna
EKONOMIA Vol 3, No 2 (2014)
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Abstract

Credit Sales Analysis By Parts Department PT.Mahakam Berlian Samjaya  are one Show Room / Dealer selling Mitsubishi units are managed well developed ranging from car sales, service Flashlight, and complete Spare Parts sales. The purpose of the study was to find out how much corporate profits at the expense incurred. In addition, as a company's information and material consideration in decision making.The issues raised in this paper is the one which is most benefit / profit of company policy with the payment terms 10/15 net 30 5/30 n/45 2/45 n/60. While the hypothesis is formulated that is anticipated credit sales with 10/15 net 30 ie credit sales with a 10% discount if paid within 15 days if the expiration of 15 days then do not get a discount.  Policy on condition 5/30 n/45 ie credit sales with a 5% discount if paid within 30 days if the passing of 30 30-day limit does not get a discount, 2/45 n/60 ie credit sales with a 2% discount if paid within 45 days and if the expiration of 45 days then it will not get a discount with the policy can provide benefits / profits in the company. Based on sales data in 2009, 2010 and 2011 profits derived from credit sales Parts Department PT. Mahakam Berlian Samarinda is: that credit sales without discounts more profitable than credit sales with discounts for Parts Department PT. Mahakam Berlian Samarinda.Terms of policy lending policy of the company is given with the payment terms of 30 days without discount (net 30) provide the most benefit / profit for the company can be seen from the increased sales pertahunya. Thus the more good a service company to the consumer it will affect the sales turnover of the company so that profits / income of the company is increasing.

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