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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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SISTEM PENGENDALIAN INTERN DAN PENILAIAN ATAS PERSEDIAAN PADA PT HARMONI MITRA UTAMA CABANG SAMARINDA -, Juara Pakpahan
EKONOMIA Vol 3, No 3 (2014)
Publisher : EKONOMIA

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Abstract

This study aims to get a clear picture of the application of internal control system  has applied the company, as well as determine whether the FIFO method is applied to companies generate higher gross profit than the LIFO method and Average method. The author conducted an analysis of inventory systems and procedures PT. Harmoni Mitra Utama Samarinda branch used the comparative method comparative analysis, and attach the form of questionnaires interview process, and to determine the value of ending inventory will affect the gross profit to be received by the PT. Harmoni Mitra Utama, then the cards are used inventory under FIFO, LIFO, and average. Result of the study mentions that the systems and procedures in PT Harmoni MItra Utama has met a good internal control system is supported by the results of questionnaires of 30 items questions, answered 27 items, 27/30 x 100% = 90%, and an assessment of inventory under FIFO produces higher gross profit as compared with LIFO and Average.
ANGGARAN OPERASIONAL SEBAGAI ALAT PENGENDALIAN MANAJEMEN PADA PDAM TIRTA TUAH BENUA KUTAI TIMUR Sudriana, Meylinda
EKONOMIA Vol 3, No 1 (2014)
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Abstract

MEYLINDA SUDRIANA , Faculty of Economics, University of Samarinda August 17, 1945 , Operating Budget as a Tool Management Control In PDAM Tirta Tuah Continent East Kutai . Under the guidance of Mrs. and Mrs. Ida Titin Ruliani Rahmawati.PDAM Tirta Tuah Continent East Kutai is a locally-owned company that works to meet the water needs in the region Sengatta , East Kutai . In carrying out its role as an organization , PDAM has financial planning for the future are summarized in a budget . The problem formulation which can be authors point of this study were ( 1 ) Was there a deviation between the operating budget and its realization on PDAM Tirta Tuah East Kutai Continents ( 2 ) What causes the operating budget deviations PDAM Tirta Tuah Continent East Kutai.Basic theory used in this study is that nsuatu budget plan systematically arranged in the form of figures and expressed in monetary units , including the company's activities for a certain period in the future . Hypotheses that could be addressed are ( 1 ) An operational deviations between budget and actual on the Continent taps Titra Tuah East Kutai ( 2 ) The cause of the deviation on the Continent PDAM Tirta Tuah East Kutai . Analysis tools used in hypothesis testing is the analysis of variance , comparison between the budget and the deviation formula and data processing tools Microsoft Excel 2007.
PENGARUH PELATIHAN TERHADAP PRODUKTIVITAS PEGAWAI DINAS PEKERJAAN UMUM PROVINSI KALIMANTAN TIMUR -, Sudirman -
EKONOMIA Vol 3, No 3 (2014)
Publisher : EKONOMIA

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Abstract

The fact that the effective use of labor and directional keys to improving the performance of employees so we need to create a policy that can drive employees to work more productively in accordance with the set. One effort that can be done is to improve the performance of employees, namely by training.Formulation of the problem in this study is whether the training material variables significant effect on employee productivity?; whether the coach variable significantly influence employee productivity ?; whether variables training method significantly influence employee productivity ?; and whether the training variables consisting of training materials, trainers, training methods have significant stimulant effect on employee productivity variable?.Basic theory in this study is focused on the Operations Management Training on Work Productivity. The hypothesis in this study is: "training a significant effect on employee productivity; coach significant effect on employee productivity ?; training methods significantly influence employee productivity ?; and variable training consists of training materials, trainers, training methods have significant simultan effect on the variable employee productivity. "Methods of data analysis in this study is the Multiple Linear Regression Analysis. The results showed that the training variables consisting of training materials (X1), coach (X2) and training method (X3) together (simultaneously) have a significant impact on employee productivity (Y = 1,095 + + 0,214X2 0,300X1 + 0,107X3).Based on the results of the t test, training variables significantly influence employee productivity, coach significant effect on employee productivity, and methods of training a significant effect on employee productivity.Of the three independent variables, the training is a variable that has the greatest influence over the other two variables.
ANALISIS PENDAPATAN PEDAGANG KECIL SEBELUM DAN SESUDAH PEMBERIAN KREDIT PADA BANK BRI CABANG TENGGARONG UNIT TENGGARONG KOTA KABUPATEN KUTAI KARTANEGARA -, Ermawati -
EKONOMIA Vol 3, No 3 (2014)
Publisher : EKONOMIA

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Abstract

The purpose of the study to determine small differences in income trader before and after the extension of credit at the bank BRI Branch Tenggarong Kutai regency. Summary of the study is whether earnings results in different small traders before and after the extension of credit in the bank BRI branch Tenggarong City Kutai. Basic theory used in this study Financial Management covers the meaning, purpose, people business credit, micro and small business income. From the results of research using formulas growth (growth) with Yt-1 that is income before using Credit of People with an average of Rp 3.338.095,238. and Y, is income after using Credit of People with an average of Rp 4542857.143 to create interval obtained Rp 1,204,761.90. Reveals that there is a difference, or rather positive growth in revenue after using Credit of Representatives with an average growth of 39.87% which indicates that the contribution of Bank BRI units Tenggarong have a positive value or it can be said as the higher earnings before using Credit of Representatives (KUR) then will the higher the income level changes that will be recovered operators micro and Small Enterprises (UMK in Sub Tenggarong will also increase)
PENGARUH LINGKUNGAN KERJA INTERNAL DAN LINGKUNGAN KERJA EKSTERNAL TERHADAP PRESTASI KERJA PEGAWAI SEKRETARIAT KORPRI SANGATTA Dewi, Aji Ayudhia
EKONOMIA Vol 3, No 3 (2014)
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Abstract

This study was to determine the effect of the internal work environment and external work environment on employee performance KORPRI Sengata Secretariat.Research problem as follows: the internal work environment and external work environment whether working environment will affect the performance, while the goal is to analyze the influence of the position based on the level of the explanatory variables studied by analysis of the study are employees of the Secretariat KORPRI Sengata. This research includes the study population by the number of 42 employees. The test questionnaire before conducting research data collection. Test equipment used in this study to use your test 1. linear regression analysis of the independent variable 2 determinant coefficient (R2) 3 F test and t test 4.From equation can be explained bahwa1,866 means job performance (Y) with no variables, whereas 0,445 (X1) there is a change on the performance improvement, 0.443 means there is a change or addition to the internal work environment and external work environment, there will be additional increase in performance (Y) by assuming other variables remain constant. This means that if one among the independent variables plus of one unit will contribute to the performance assuming other variables constant.The conclusion of this study is to answer the hypothesis of the proposed formulation of the problem where the internal work environment variables have a dominant influence on employee performance KORPRI Sengata Secretariat.
AKUNTABILITAS PERTANGGUNGJAWABAN ALOKASI DANA DESA TAHUN ANGGARAN 2013 DI DESA BADAK BARU KECAMATAN MUARA BADAK KABUPATEN KUTAI KARTANEGARA -, Alvianty -
EKONOMIA Vol 3, No 3 (2014)
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Abstract

This study aims to determine the allocation of village funds accountability report (budget realization report for fiscal year 2013) in accordance with the Regulation of the Minister of the Interior in 2007 that the explanations Number 37 the descriptions contained in the Regulations of Regents Number 72 of 2008 on the Financial Management Guidelines Village.The formulation of the research problem is the allocation of village funds accountability report for fiscal year 2013 in the village Badak Baru of Muara Badak sub-district Kutai Kertanegara regency has according to Interior Minister of Home Affairs Regulation Number 37 of 2007.Basic theory in this study is the accounting to focused on accountability of public sector accountability and use of village funds allocation proportion of the allocation of village funds for fiscal year 2013 in the village of Badak Baru. The hypothesis of this study is the allocation of village funds accountability report for fiscal year 2013 in the village of Badak Baru, Muara Badak Kutai Kertanegara not in accordance yet with the Regulation of the Minister of Home Affairs Number 37 Year 2007The analytical tool used in this study is the Minister of Home Affairs Number 37 Year 2007 on Guidelines for Management of Rural Finance in Article 22., And report realization of the village budget allocations for fiscal year 2013.Based on the analysis and discussion it was concluded that the allocation of village funds accountability report for fiscal year 2013 is not in accordance with the Regulation of the Minister of Home Affairs No. 37 of 2007 in the present budget realization report occur the following matters: Findings support the hypothesis received reports the percentage proportion of the budget allocation of village funds are supposed to use 30% (thirty percent)for operational expenditures and government officials in the village of realization becomes 30.72% (Thirty-two point seventy-two percent)And the use of the budget that should be 70% (seventy percent) of the cost of community empowerment in the realization becomes 65.15% (Sixty-five point fifteen percent), causes it to weak absorption in budget planning and budget, there are still budget SILPA (Surplus budget calculations) can not be realized in fiscal year 2013 amounted to 4:14% (Four Koma Fourteen percent)
ANALISIS PENGUKURAN WAKTU KERJA KARYAWAN BENGKEL TOYOTA AUTO 2000 Di BALIKPAPAN -, Agus -
EKONOMIA Vol 3, No 3 (2014)
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Abstract

This study aims to determine the specific labor standard time engine oil replacement vehicle machine Toyota Auto 2000 MT. Balikpapan Haryono used standard working time. Based on interviews with employees of Auto 2000 Toyota workshop. MT. Haryono completed replacement of engine oil required an average completion time of 1 hour of receipt to the consumer.The problem of this study is the labor time required to complete the work car oil changes  are in accordance with the standart time in the workshop of Toyota Auto 2000 MT. Haryono Balikpapan.The theory used by the researchers is the operational management as an activity pengcordination production process to increase the usefulness (utility) of goods or services. The hypothesis of this study is the labor time required to do the oil change time is much longer than the standart time in the workshop of Toyota Auto 2000 MT. Haryono Balikpapan.   The data has been collected in the study analysis using standard working time. The formula used to calculate the standard working time study = .The average time oil changes machine Toyota Auto 2000 MT. Haryono Balikpapan observations of 30 times by 81 minutes or 1 hour 21 minute. Normal time oil changes machine Toyota Auto 2000 MT. Haryono Balikpapan is 81 minutes or 1 hour 21 minutes. Time standard oil change machine Toyota Auto 2000 MT. Haryono Balikpapan to leniency factor of 5% of the normal time is 85 minutes or 1 hour 25 minutes.The results of the analysis and discussion showed that the labor time in doing oil changes machine Toyota Auto 2000 MT. Haryono Balikpapan longer than the standard working time according to the workshop of Toyota Auto 2000 MT. Haryono, labor time doing oil changes machine Toyota Auto 2000 MT. Haryono Balikpapan which is larger than the standard time in the workshop of Toyota Auto 2000 MT. Haryono ie 1 hour, with this hypothesis is accepted.
ANALYSIS AFTER SALES SERVICE IN EFFORT TO IMPROVE COSTOMER SATICFACTOIN ON PT. NUSANTARA MOTOR IN BALIKPAPAN -, Mursidah -
EKONOMIA Vol 3, No 3 (2014)
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Abstract

Research purpose  is to determine  the effect after sales service  to the costomer saticfaction  on PT.Nusantara Motor.while the usefulness of this study  infut material for the company in planning and improve marketing strategy in particular after sales service accordance with the needs and costumer desires. Analysis tolls used is simple linier regression equation Y= a+bx. Scale coefficient regression (b) =0,9874 , this means there is an increase costumer  saticfaction  in influenced by  the lever that after sales service , so that the costumer saticfaction and increased  by 0,9874  white  the constant value (a) = 0,0478 this can aftect a change costumer  saticfaction  and service improvement after sales applied by the company.thus chan  be a portraid  of value of the regression equation, Y= -0,0478 + 0,9874x the calculation value of correlation coeffient  (r) =0,9076 means shows that there is the closeness of the relationship between variables after sales servis to the variable costumer satisfaltion and can be expressed a significant relationship and fositif on the correlation coefficient. Value coefficient determination or coefficient determinan ( kp ) =0,8238 this means an increase costumer satisfaction influenced by the sales service. And if persentase after sales service ( variable ) contribute to the custumer r (variable Y)  of 82,38% and the rest of 0,1762 or 17,62% this is aftected or contributed by the variable that can not be described in this study. The calculation test hypothesis test the appointment of that the value t count greater than t table or sign up a namely t 16,4667 and t table 2,000, thus the hypothesis provious acceptable.
PENGARUH PENGEMBANGAN SUMBER DAYA MANUSIA TERHADAP KINERJA KARYAWAN PT. INSANI BARAPERKASA DI SAMARINDA -, RAUDATUL JANNAH
EKONOMIA Vol 3, No 3 (2014)
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Abstract

The objective of this study was to determine the effect of human resource development: education and training, non-training activities, promotion and motivation on employee performance at PT. Insani Baraperkasa in Samarinda.Analysis of the data used is multiple linear regression analysis to determine the effect of the independent variable (training & education, non-training activities, promotion and motivation) and the dependent variable (performance of employees) with a population and a sample of 85 permanent employees of PT. Insani Baraperkasa in Samarinda 2014.Based on data analysis, simultaneously that the variables of training and education, non-training activities, promotion and motivation have a significant effect on the performance of employees in PT. Insani Baraperkasa in Samarinda. While partially shown that the variable education and training  , promotion and motivation is that sigfnifikan affect employee performance in                                                    PT. Insani Baraperkasa in Samarinda while variable non-training activities do not affect the performance of the employee.
ANALISIS FAKTOR-FAKTOR PEMILIHAN LOKASI USAHA TERHADAP KESUKSESAN USAHA JASA MIKRO DI KECAMATAN SUNGAI KUNJANG -, Nur Wahyudi
EKONOMIA Vol 3, No 3 (2014)
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Abstract

This study aims to identify and analyze the factors Site Selection Business Services Business Success Against Micro in Kecamatan Sungai Kunjang. Specifically to analyze whether there is a significant influence of the factor proximity to infrastructure, business environment and the cost of the location of the business success.Formulation of the problem in this study is : "Is business location based on proximity to infrastructure factors significantly influence the success of a business ? s the site selection business based on the business environment factors significantly influence the success of a business?, Is the business location based on the location cost factors significantly influence the success of a business?, is the business site selection based on factors (proximity to infrastructure, business environment, the cost of location) significantly influence the success of the business? ".Basic theory in this study are: Operations Management focuses on business Siting. The hypothesis in this study is: "The proximity to infrastructure significantly influence the success of a business, the business environment significantly influence the success of a business, the cost of the location of a significant effect on the success of the business, and proximity to infrastructure, business environment and the cost of the location of a significant effect on the success of the business".Methods of data analysis in this study is the Multiple Linear Regression Analysis. The results showed that the proximity to infrastructure, business environment, and the cost of the location of a significant effect on business success (Y = 0.145 + 0,327X2 0,272X1 + 0,398X3).Based on the results of the t test, proximity to infrastructure variables significantly influence the success of a business, the business environment variables significantly influence the success of the business, and the variable cost of the location of a significant effect on business successOf the three independent variables, the cost of location is a variable that has the greatest influence over the other two variables.

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