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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 INSENTIF DAN BONUS PER JAM MENGAJAR TERHADAP PRESTASI KERJA GURU PADA SDN No. 001 KECAMATAN SILUQ NGURAI ., Selvi
EKONOMIA Vol 3, No 2 (2014)
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Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh insentif dan bonus per jam mengajar terhadap prestasi kerja guru pada SDN 001 Siluq Ngurai.Apakah insentif dan bonus per jam berpengaruh signifikan terhadap prestasi kerja guru pada SDN 001 Siluq Ngurai?Menurut Hani Handoko (2004:56) “Manajemen Sumber Daya Manusia adalah bagian dari manajemen. Oleh karena itu, teori-teori manajemen umum menjadi dasar pembahasannya”. Mangkunegara (2006:50) mendefinisikan “Prestasi kerja adalah hasil kerja saecara kualitas dan kuantitas yang dicapai seseorang dalam melaksanakan tugasnya, sesuai dengan tanggung jawab yang diberikan kepadanya”.Hipotesis pada penelitian ini dikemukakan sebagai berikut Insentif dan bonus per jam berpengaruh signifikan terhadap prestasi kerja guru pada SDN 001 Siluq NguraiHubungan antara insentif dan bonus per jam sangat erat dan signifikan. Koefisien determinasi sebesar 72,1% menunjukkan bahwa secara simultan dana Insentif dan biaya bonus per jam cukup kuat mempengaruhi prestasi kerja ditinjau dari nilai rata-rata siswa kelas 4.  Faktor lain juga memiliki pengaruh terhadap prestasi, yaitu sebesar 27,9%. Faktor lain yang dimaksud misalnya keadaan ruang mengajar, stress kerja, gaya kepemimpinan, dan lain-lain. Mengingat bahwa prestasi kerja yang mana dalam hal ini adalah nilai rata-rata siswa dipengaruhi oleh banyak variabel.Dari hasil analisis dapat ketahui bahwa hubungan antara bonus per jam dengan prestasi sangat signifikan. Artinya bahwa untuk meningkatkan prestasi diperlukan alokasi dana kepada para guru. Karena bous per jam adalah cara yang paling efektif untuk memberikan semangat pada para guru agar lebih rajin mengajar. Hipotesis pada penelitian ini “Insentif dan bonus per jam berpengaruh signifikan terhadap prestasi kerja guru pada SDN 001 Siluq Ngurai” diterima.
PENGARUH KESEHATAN DAN KESELAMATAN KERJA TERHADAP PRODUKTIVITAS KARYAWAN DI CV.PANDU PALAGAN SAMARINDA -, Yeremias Lamahoda
EKONOMIA Vol 3, No 3 (2014)
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Abstract

The purpose of this study is to determine how much influence the health of the employee's productivity CV. Pandu Theater amarinda. The number of members of a population of 34 employees. The sampling technique using simple random sampling because sampling is done at random members of the population without regard to existing strata in the population. And determining the sample size in this study using Slovin formula, in order to obtain the results as much as 20 respondents to be sampled in the study. This study used a descriptive analysis with quantitative approach using a questionnaire as a data collection tool and using simple linear regression analysis technique to measure the effect of independent variables on the dependent variable is the occupational health as an independent variable (X) and employee productivity as the dependent variable (Y). Processing of the data in this study is assisted by program Stastitical for Product and Service Solutions (SPSS) version 16. The benefits of this research was to determine the effect fariabel health programs on employee productivity in the CV. Pandu Theater Samarinda.Basic theory used is the operational management relating to the health and productivity of employees. The method used in this study adalan quantitative and descriptive nature of this study is an explanation. The method of data collection is done by interviews, questionnaires and documentation. Analysis of data using simple linear regression. Based on the analysis and discussion of the research CONCLUSIONS are: Formed regression function: Y = 0,0,135 + 0,786XThe results of this study stated that occupational health significant and positive impact on the productivity of employees CV. Pandu Theater Samarinda. Based on the results of an empirical test of occupational health variable has a value of coefficient of 0.786 with a t value 3.510 and significant value of 0.002. Thus the hypothesis that the existence of significant influence of occupational health programs on employee productivity CV. Pandu accepted Theater
NALISIS PEMBAYARAN GAJI DAN UPAH PADA PT WAHAU HARAPAN MANDIRI DI SANGATTA -, Hamidah -
EKONOMIA Vol 3, No 3 (2014)
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Abstract

The purpose of this study was to determine the payment of salaries and wages in PT Wahau Harapan Mandiri in sangatta and determines the suitability of the payment of salaries and wages by East Kalimantan Governor regulation No. 561 / K.806 / 2013 of the provincial minimum wage. Research carried out for 3 months (April to June 2014) at PT. Wahau Harapan Mandiri in sangatta, relating to the payment of salaries and wages. Research activities are : Literature study, field observation, interview, Documentation, Data Collection and Analysis.Data collected in the study include: an overview of the company, organization structure and respondents. Analysis tool used is comparison that compares the salaries and wages applied by PT. Wahau Harapan Mandiri, with salaries and wages by East Kalimantan Governor Decree No. 561 / K.806 / 2013 concerning the determination of the minimum wage.The results of the analysis mentioned wages applied in PT. Wahau Harapan Mandiri are appropriate with  Governor of East Kalimantan Regulation on the Minimum Wage Standard (UMP) Rp. 1,956,535. Moreover the minimum wage based on the number of operators working hours Rp. 2,000,000 net of taxes, especially income tax article 21
PENGARUH GAYA KEPEMIMPINAN DAN KEPUASAN KERJA TERHADAP KINERJA PEGAWAI PADA LINGKUNGAN DINAS KEHUTANAN KABUPATEN KUTAI TIMUR -, Rafita Rachmah
EKONOMIA Vol 3, No 3 (2014)
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Abstract

Penelitian ini bertujuan untuk mengetahui faktor – faktor yang mempengaruhi kinerja pegawai pada Dinas Kehutanan Kabupaten Kutai Timur. Faktor – faktor tersebut yaitu Gaya Kepemimpinan dan Kepuasan Kerja. Pegawai yang memiliki Kinerja yang tinggi akan memberikan dampak positif bagi organisasi, sehingga tujuan organisasi tercapai. Pengujian hipotesis dilakukan dengan menyebar kuesioner sebanyak 101 Pegawai Dinas Kehutanan Kabupaten Kutai Timur.Dengan menggunakan metode analisis regresi berganda, dapat disimpulkan bahwa variabel Gaya Kepemimpina (X1) berpengaruh positif dan signifikan terhadap Kinerja Pegawai, Variabel Kepuasan Kerja (X2) berpengaruh positif dan signifikan terhadap Kinerja Pegawai, dan Terdapat pengaruh positif dan signifikan antara variabel Gaya Kepemimpinan (X1) dan Variabel Kepuasan Kerja (X2) terhadap kinerja Pegawai.
LIKUIDITAS DAN PERPUTARAN MODAL KERJA PADA PT. KIMIA FARMA (PERSERO) TBK PERIODE TAHUN 2010-2012 Prasetiya, Arfian Yudha
EKONOMIA Vol 3, No 3 (2014)
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Abstract

This study aims to determine the causes of changes in the level of liquidity and working capital turnover rate in at. Kimia Farma (Persero) Tbk Year Period 2010-2012. The data used is the consolidated financial statements 2010-2012. Analysis tools to determine the level of liquidity of a company consists of three (3) ratio, which is the current ratio, quick ratio, and cash ratio. Measurement of working capital turnover can be done by calculating the turnover of working capital elements, calculate the period bound of each element of working capital, summing of each period of the dependent elements of working capital, comparing the length of days in a year or 360 days for a total period tied. The study was conducted by calculating the current ratio, quick ratio, and cash ratio for the years 2010-2012 and then look for changes and growth of these ratios, then known causes of changes in the level of liquidity PT. Kimia Farma (Persero) Tbk Year Period 2010-2012. A study of working capital turnover is done by calculating the velocity of the elements of working capital in 2010-2012 and then look for changes and growth of the working capital turnover that are known causes of changes in working capital turnover rate of PT. Kimia Farma (Persero) Tbk Year Period 2010-2012. As a benchmark for determining the liquidity of a company in accordance with industry standards is the current ratio of 200%, 150% quick ratio, and cash ratio of 50%. For working capital turnover in accordance with industry standards as many as six times in one year. The results showed that the level of liquidity in PT. Kimia Farma (Persero) Tbk Period of 2010-2012 is generally included in the categories above industry standards. Turnover of working capital of PT. Kimia Farma (Persero) Tbk Period of 2010 to 2012 are included in the category below industry standards.
PERNYATAAN STANDAR AKUNTANSI KEUANGAN NO 23 TENTANG PENDAPATAN DAN BEBAN PADA TOKO PALAPA SAMARINDA Hartanto, Tan Boby
EKONOMIA Vol 3, No 3 (2014)
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Abstract

The purpose of  this study aims to determine the reasonableness of the calculation of the balance of income and expense are presented in the financial statements Stores Palapa in accordance with SFAS No. 23. samantha analytical tool used is a tool of comparative analysis (comparison) by comparing the financial statements made by the company with the principles application of the income and expenses according to Statement of Financial Accounting Standards (SFAS) No. 23. The results of the balance sheet and income statement as well as transactions revenues and expenses during the year 2013 found some irregularities recording income and expenses. Based on the analysis contained earned income but the company has not completed the work which it is responsible and there is a load on the load of the post should be a burden for the next period. Based on the research that has been put forward the hypothesis that states that the measurement of income and expenses at the Palapa Store in New York City is not in accordance with Statement of Financial Accounting Standards (SAK) No. 23 per December 31, 2013.
PENGARUH KEPEMIMPINAN DAN BUDAYA ORGANISASI TERHADAP EFEKTIVITAS KERJA KARYAWAN ( STUDI KASUS PADA PUSKESMAS SEGIRI ) Tandiarrang, Sarlotha
EKONOMIA Vol 3, No 3 (2014)
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Abstract

Formulation of the problem as posed in this study are: "Is there a significant effect of leadership (X1) and organizational culture (X2) on the  effectiveness of employees ( Y ), if  there is a significant effect of  leadership ( X1 ) of the Employee Effectiveness (Y) and whether there is a significant effect of organizational culture (X2 ) the effectiveness of employees (Y) ".The purpose of this study was to determine whether there is leadership and  organizational  culture influences the  effectiveness  of employees. And in particular to determine how much influence the leadership and organizational culture on employee effectiveness.This research was  conducted at  the  PHC Segiri in  Samarinda. Data sources include primary data and secondary data, using quantitative methods, data collection techniques using questionnaires, population 33 employees and instrument measurement techniques using a Likert scale.The hypothesis in this study suggests that there is a significant relationship between leadership (X1) and organizational culture (X2) on the effectiveness of employees (Y), there was a significant effect of leadership (X1) on the effectiveness of employees, there is a significant effect of organizational culture (X2 ) the effectiveness of employees (Y).The results of this study suggests that there is a significant influence on the effectiveness of employee leadership by 0004, then there is a significant influence of organizational culture on the effectiveness of employees is 0,000 and there is a significant effect of leadership and organizational culture together - equal to the effectiveness of employees for 0000. Value of the correlation between leadership and organizational culture on work effectiveness by 0674 the value of the coefficient of determination equal to 0.454. The influence showed that the higher leadership and organizational culture, the lower the effectiveness of employees. Keywords: Leadership, organizational culture and effectiveness of employees
PENGARUH MARKETING MIX TERHADAP KEPUTUSAN MEMILIH KOPERASI JASA KEUANGAN SYARIAH (KJKS) PADA KOPERASI “HALAL” DI SAMARINDA -, Hafid Fitriansyah
EKONOMIA Vol 3, No 3 (2014)
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Abstract

Tujuan penelitian ini untuk mengetahui secara bersama-sama pengaruh yang signifikan dari produk, harga, promosi, dan tempat terhadap keputusan memilih Koperasi Jasa Keuangan Syariah (KJKS) “HALAL” di Samarinda dan mengetahui variabel marketing mix, yaitu : produk, harga, promosi, dan tempat yang mempunyai pengaruh dominan terhadap keputusan memilih Koperasi Jasa Keuangan Syariah (KJKS) “HALAL”  di Samarinda. Dasar teori yang digunakan manajemen pemsaran khususnya bauran pemasaran.  Hipotesis penelitian iniAlat analisis yang digunakan analisis regresi linier berganda dengan menggunakan uji F dan Uji t.Berdasarkan hasil analisis dan pembahasan, kesimpulan penelitian ini :Nilai korelasi R sebesar 0,557 menunjukkan hubungan yang erat antara variabel bebas yang terdiri  dari produk, harga, promosi dan tempat terhadap variabel terikat keputusan  nasabah memilih Koperasi Jasa Keuangan Syariah (KJKS) “HALAL” di Samarinda,  dengan demikian produk, harga, promosi dan tempat cukup layak digunakan sebagai alat untuk meramalkan keputusan  nasabah memilih Koperasi Jasa Keuangan Syariah (KJKS) “HALAL” di Samarinda . Nilai koefisien determinasi R2 sebesar 0,311 menunjukkan bahwa variabel bebas bauran pemasaran yang terdiri dari  produk, harga, tempat dan promosi secara bersama-sama mempengaruhi variabel terikat keputusan  nasabah memilih Koperasi Jasa Keuangan Syariah (KJKS) “HALAL” di Samarinda  sebesar 31,1 %,  sedangkan sisanya 68,9 % dipengaruhi oleh variabel lain yang tidak diteliti pada penelitian iniNilai F hitung. sebesar 9,574 sedangkan besarnya F tabel = 2,17  dan signifikansinya 0,000 < 0,05,  Hal ini menunjukkan secara bersama-sama Produk (X1), Harga (X2), Promosi (X3) dan Tempat (X4), mempunyai pengaruh yang signifikan terhadap  keputusan memilih Koperasi Jasa Keuangan Syariah (KJKS) “HALAL” di Samarinda.variabel bebas Harga (X2) memiliki nilai t hitung yang lebih besar yaitu 3,296 lebih besar dari faktor-faktor lainnya dan didukung nilai standardized coefficient beta 0,392 yang terbesar dibandingkan variabel lainnya. Dengan demikian dari empat  variabel bebas yang digunakan dalam model, maka variabel Harga (X2) mempunyai pengaruh yang lebih dominan  terhadap keputusan nasabah memilih Koperasi Jasa Keuangan Syariah (KJKS) “HALAL” di Samarinda dengan demikian hipotesis kedua yang menyatakan diduga faktor harga yang pengaruhnya lebih dominan dibandingkan faktor lain terhadap  keputusan nasabah  memilih Koperasi Jasa Keuangan Syariah (KJKS) “HALAL” di Samarinda, diterima
TINJAUAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN NO. 16 TENTANG AKTIVA TETAP PADA PT. SUKSES TANI NUSA SUBUR PENAJAM PASER UTARA -, Nurul Zanah
EKONOMIA Vol 3, No 3 (2014)
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Abstract

This study aims to determine the extent to which the company applies the theory of SFAS No. 16, on the valuation of fixed assets in the financial statements PT.Sukses Tani Nusasubur.The problem of this study is, "Does the application of fixed assets in the financial statements of PT.Sukses Tani Nusasubur accordance with the statement of Financial Accounting Standards No. 16?. "Basic theory of financial accounting, and IAS 16.Based on the hypothesis of this study is the description of the background and the existing theoretical framework, the authors propose the following hypothesis: It was alleged that the presentation of fixed assets in the financial statements PT.Sukses Tani Nusasubur not in accordance with SFAS No. 16 and has led to profit and loss.The analytical tool used is intended to hold a comparative assessment of fixed assets in the financial statements conducted by PT. Sukses Tani Nusasubur whether pursuant to Accounting Standard 16 financial statement numbers.Based on the analysis and discussion that has been done before, it can be concluded that the hypothesis is accepted because it turns out assessment of Fixed Assets in the financial statements. PT.Sukses Tani Nusasubur not in accordance with SFAS 16 and has led to income by the following reasons:Fixed assets held and used for operations by PT. Sukses Tani Nusasubur obtained by cash and credit treatment is not fully in accordance with Statement of Financial Accounting Standards No. 16.Given these differences proved correct charging equipment as the cost of the project so that the company does not perform adequate supervision and control of the assets it has.With the presentation of the financial statements.PT.Sukses Tani Nusasubur with calculations according PSAKNo.16, there is a difference in earnings with the calculation according PSAKNo.16 with calculations according to the company, which the company said profit for the year amounted to Rp.600,000,000.00 and profit for the year under SFAS 16 is Rp. 942,574,350.00 means that there are differences in earnings of Rp.342,574,350.00. While the cost of depreciation company of Rp 193,706,000.00 and depreciation expense under SFAS 16 for Rp.307,897,450.00 means there are differences in the cost of Rp.114,191,450.00 so the need for adjusting entries necessary as a corrective adjustment in the valuation fixed assets 2012
PENGARUH PERUBAHAN HARGA AYAM TERHADAP PERMINTAAN AYAM DI PASAR LOKTUAN BONTANG Adkhan, Muhammad Jeni
EKONOMIA Vol 3, No 3 (2014)
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Abstract

The purpose and usefulness that is expected of this research is to know and to evaluate or whether or not there is significant influence from its price swings chicken against the number of requests in the Loktuan market of Bontang and elastic or failure of change of prices to influence the demand for chicken.The problem of this research is whether change the price of chicken influential significantly against demand for chicken and do change the price of chicken is chicken the elastic against demand in the Loktuan Bontang market.Market management is the analysis, planing, implementation and controling, programs aimed at the exchange raises the targeted market, with a view to achieving the “objective” marketing organization. The first hipothesis of the study is the chicken rice changes significantly effect the demand for chicken in the market Loktuan Bontang, and the second hypothesis is the price elasticity of chicken demand is elastic.The Data have been compiled in a linear regression analysis using simple. The formula used to calculate simple linear regression: Y = a x b. The author uses the program SPSS.The population of this research is the merchant market Loktuan sample, while Bontang is the smallest part of the population that is considered to be representative or can represent the answers of the respondents as a whole. In this study, researchers took four samples.Based on the results of analysis and discussion, pointed out that the price of chicken demand significantly to affect the market Loktuan Bontang. These findings support the hypothesis first. And the price elasticity of demand is elastic cock. This finding received a second hypothesis.

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