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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 AKUNTANSI KAS PADA CV. PANDU PALAGAN -, Nurhikma -
EKONOMIA Vol 3, No 3 (2014)
Publisher : EKONOMIA

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Abstract

Tujuan dari penulisan ini adalah untuk menganalisis sistem akuntansi penerimaan dan pengeluaran kas pada CV. Pandu Palagan Samarinda.  Sesuai dengan tujuan penelitian ini, maka pokok permasalahan yang dikemukakan “ Apakah sistem akuntansi penerimaan dan pengeluaran kas pada CV. Pandu Palagan di Samarinda sudah sesuai dengan unsur – unsur pengendalian intern”.Berdasarkan permasalahan pokok tersebut, maka diajukan hipotesis sebagai berikut : “ Sistem akuntansi penerimaan dan pengeluaran kas pada CV. Pandu Palagan belum sesuai dengan unsur – unsur pengendalian intern”. Alat analisis yang digunakan dalam penelitian ini adalah membandingkan sistem pengendalian intern dan flowchart menurut teori dengan sistem pengendalian intern yang diterapakan pada CV. Pandu palagan dan kuisioner. Setelah melalui tahap penelitian, analisis dan pembahasan diketahui bahwa sistem pengendalian intern yang diterapkan CV. Pandu Palagan cukup sesuai dengan unsur – unsur pengendalian intern, ini dilihat dari hasil penelitian yang mendapatkan hasil “ 65 % “ yang berarti cukup baik. Struktur organisasi yang memisahkan tanggung jawab fungsional secara tegas (dalam struktur oraganisasi yang ada dalam perusahaan fungsi kas dirangkap oleh fungsi akuntansi), Sistem wewenang dan prosedur pencatatan yang memberikan perlindungan yang cukup terhadap kekayaan, utang, pendapatan, dan biaya (Dalam sistem wewenang dan prosedur pencatatan yang diterapkan oleh CV. Pandu Palagan telah sesuai dengan pengendalian intern, ini karena struktur organisasi yang memisahkan tanggung jawab fungsional secara tegas), Praktek yang sehat dalam melaksanakan tugas dan fungsi setiap unit organisasi (Perusahaan tidak pernah melakukan pemeriksaan secara periodik atau berkala, tidak pernah diadakan pencocokan jumlah fisik kas yang ada di tangan dengan jumlah kas menurut catatatan akuntansi, kegiatan penerimaan dan pengeluaran kas dari pembelian dilakukan secara tunai dan dilampiri dengan BKK yang digunakan untuk tanda bukti bukan dengan cek, perusahaan mengambil kebijakan bahwa kas yang ada ditangan dan yang ada dalam perjalanan serta bagian keuangan tidak diasuransikan), karyawan yang mutunya sesuai dengan tanggung jawab (Perusahaan tidak mengikut sertakan karyawan dalam diklat dikarenakan perusahaan memiliki alasan bahwa perusahaan sudah mengetahui kemampuan karyawan, hal ini yang menyebabkan perusahaan tidak mengikutsertakan). Dengan demikian terhadap hipotesis yang diajukan yaitu sistem akuntansi penerimaan dan pengeluaran kas pada CV. Pandu Palagan belum sesuai dengan unsur – unsur pengendalian intern di tolak.
EFISIENSI PENGGUNAAN WAKTU PENGISIAN OVERBURDEN KE DUMP TRUK PADA PT. PAMA PERSADA NUSANTARA DISTRIK BAYA KUTAI KERTANEGARA -, Sugiarto -
EKONOMIA Vol 3, No 3 (2014)
Publisher : EKONOMIA

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Abstract

The development of today's economy continued to progress. Economic progress is followed by many companies that grow and evolve with the growing needs, the progress of time and technology. The number of companies that develop new technologies and moving in the same field, making the company should be able to create new innovations and efficiency in order to compete in a business world that is increasingly tight. With the national and global economic situation that has not improved and was no doubt, with this condition have a significant impact on the developments and progress of the company. Basically every company in the operations, experiencing the problems associated with the planning, operation time, production costs and much more. Thus the company is required to be able to carry out efficiency.The purpose of this study was to determine whether the use of the level of charging time to overburden dump truck at PT. Pamapersada already efficient.The analytical tool used to conduct this research is System Configuration Single Phase Single Channel (Single Channel Single Phase) which is an approach to the calculation of the efficiency of the queuing time to calculate lost time when the queue fills overburden dump truck to take place. In this calculation, the value of λ = 19 units / hour, and μ = 22 dump trucks based research service number every hour on the front loading of the equations that have been presented, to find the value of busyness level system (ρ) values obtained 86% level of activity system for serve 19 dump trucks and dump trucks no probability in the system by 14% or 8.4 minutes, which means that in the calculation of the number of arrivals this study only 19 dump trucks / hour is not efficient, because there is still a void in the system by 14% or 8.4 min / h, with normal charging time to the overburden dump truck for 3 minutes. With a time of 8.4 minutes in the production process to fill the EX 2000 can overburden into dump truck dump truck as much as 2.8 / hr, equivalent to 117.6 BCM, and known to the average dump truck in the service process is only 0.83 units , this value is changed and is flaktuatip, while the time taken by each dump truck or the average service time (service time) in the process of service is 2.3 minutes.
PENGARUH MOTIVASI DAN KEPEMIMPINAN TERHADAP KINERJA PEGAWAI PADA BALAI WILAYAH SUNGAI KALIMANTAN III DI MARINDA -, Mahardini Octaviana
EKONOMIA Vol 3, No 3 (2014)
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Abstract

The problem in this study is whether the motivation and leadership factors significantly influence the Employee Performance Hall Borneo River Region III, while the purpose of this study was to determine the effect of Motivation And Leadership On Employee Performance Against Hall Borneo River Region III. The usefulness of this study can be used an input for further research and for the evaluation of input and agencies in order to improve employee performanceBasic theory used is Human Resource Management by using multiple linear regression analysis with 50 samples.Conclusion peneitian this:Taken together Motivation and Leadership variables have a significant impact on employee performance on Borneo River Region III Hall. Thus the hypothesis is accepted.Partially show motivation variable (X1) sifnifikan has influence on employee performance on Borneo River Region III Hall (Y) which is indicated by the results of the calculation of the value t> t table and significance 0.000 <0.05 so the hypothesis is acceptedPartially show leadership variable (X2) sifnifikan has influence on employee performance on Borneo River Region III Hall (Y). Thus the research hypothesis is acceptedPartially indicates that the variable beta coeficient of standadrize Motivation <of beta coeficient standardize variable means variable Leadership Leadership dominant effect on the motivation variable than employee performance on Borneo River Region III Hall, thus the hypothesis that motivational factors allegedly dominant influence on employee performance in the Hall Borneo River Region III, denied
ANALISIS KESEHATAN BANK PADA PT. BANK TABUNGAN NEGARA (PERSERO) TBK. -, Faimatul Khoyimah
EKONOMIA Vol 3, No 3 (2014)
Publisher : EKONOMIA

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Abstract

Tujuan penelitian ini adalah untuk mengetahui tingkat kesehatan PT. Bank Tabungan Negara (Persero) Tbk pada tahun 2013. Secara garis besar permasalahan dirumuskan sebagai berikut, Apakah tingkat kesehatan PT. Bank Tabungan Negara (Persero) Tbk. pada tahun 2013 lebih sehat dibanding pada tahun 2012?Dasar teori yang digunakan adalah akuntansi manajemen yang berfokus pada kinerja keuangan perbankan. Hipotesis yang diajukan pada penelitian ini adalah tingkat kesehatan PT. Bank Tabungan Negara (Persero) Tbk pada tahun 2012 lebih sehat dari tahun 2013.Alat anlisis yang digunakan dalam penelitian ini adalah metode CAMEL, yaitu yang terdiri dari capital, assset, managament, earning dan liquidity.Berdasarkan hasil analisis dan pembahasan diketahui tingkat kesehatan PT. Bank Tabungan Negara (Persero) Tbk pada tahun 2013 mengalami penurunan sebesar 6,15%. Tahun 2012 memperoleh hasil sebesar 85,31% sedangkan tahun 2013 memperoleh hasil 79,16%. Berdasarkan kriteria yang telah ditetapkan oleh Bank Indonesia, maka pada tahun 2012 Bank BTN dinyatakan sebagai bank yang sehat dan pada tahun 2013 dinyatakan sebagai bank yang cukup sehat.Secara keseluruhan berdasarkan hasil analisis dan pembahasan maka hipotesis yang diajukan diterima, karena tingkat kesehatan PT. Bank Tabungan Negara (Persero) Tbk pada tahun 2012 dinyatakan lebih sehat dari tahun 2013.Berdasarkan hasil penelitian, disarankan kepada instansi agar terus meningkatkan kinerja keuangannya agar memperoleh predikat bank yang sehat dan stabil serta diharapkan dapat menyajikan informasi keuangan yang lebih lengkap lagi pada situs yang dimiliki.
AUDIT INTERNAL ATAS PERSEDIAAN BARANG DAGANGAN PADA PT NUSANTARA INDAH KIA MOBIL SAMARINDA -, Gadis Paramitha
EKONOMIA Vol 3, No 3 (2014)
Publisher : EKONOMIA

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Abstract

Internal audit of merchandise inventory aims to assess the system of internal control for inventory as well know for inventory valuation and presentation of inventory whether it has assessed and presented with reasonable based on generally acceptable accounting principle applicable in Indonesia.As for the proposed hypothesis is alleged that the merchandise inventory in PT Nusantara Indah KIA Mobil Samarinda has not been assessed and presented fairly generally acceptable accounting principles applicable in Indonesia.To carry out the audit of inventory, analysis tools that are used to inventory audit procedures consisting of inspection procedures of compliance test (use the internal control questionnaires and test inventory to sales transactions) and inspection procedures of substantive (observe the inventory check of the company, requesting final inventory list and check whether the presentation of the inventory is in accordance with the generally acceptable accounting principles applicable in Indonesia).From the analysis discussion of internal control is known that in PT Nusantara Indah KIA Mobil Samarinda is effetive for inventory, merchandise inventory held by PT Nusantara Indah KIA Mobil Samarindaactually exist in the barn and no inventory is fictitious, and known method of inventory valuation used by PT Nusantara Indah KIA Mobil Samarinda is average method and applied consistently each period,so that assessment does not deviate from generally acceptable accounting principle applicable in Indonesia.Overall results of the analysis and discussion, it was recognized that a giveb hypothesis is rejected because assessment and presentation of merchandise inventory in PT Nusantara Indah KIA Mobil Samarinda had reasonable based generally acceptable accounting principles applicable in Indonesia.Based on the above facts, suggest to the company in order to maintain accuracy, and maintain consistent accuracy in the assessment and presentation of merchandise inventory.
PENGARUH KUALITAS PELAYANAN MARKETING SPEKTRA MULTI FINANCING TERHADAP KEPUASAN KONSUMEN PADA PERUSAHAAN SPEKTRA MULTI FINANCING DISAMARINDA -, Muhamad Zaenudin
EKONOMIA Vol 3, No 3 (2014)
Publisher : EKONOMIA

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Abstract

Objectives and expected usefulness of this study was to determine the effect of service quality in the form of (reliability, responsivensess, asspengaruhurance, empathy, and tangible) significant influence on consumer satisfaction in the company spectra Mualti Financing in Samarinda and knowing of the variable quality of service (reliability, responsivensess, asspengaruhurance , empathy, and tangible) where the dominant influence on customer satisfaction in the company spectra Multi Financing in Samarinda. The results of the analysis based on data from the population and the sample of 30 respondents and data management questionnaire, the study produced the following regression equation: Y = -8.447 + 0.627 + X1 + 0,500X2 0,092X3 + 0,180X4 + 0,297X5. the results of these equations can be known constants (α) of -8.447 states that if X1, X2, X3, X4, and X5, equal to zero then the level of customer satisfaction will decrease by -8.447 or can be said if there is no variable reliability, responsiveness, assurance , empathy and tangible hence customer satisfaction will be decreased by -8.447. The F-test results can count equal to 8.627 M, while the value of F table at 3.40 this means that in the entire (Fhitung 8627> Ftable 3.40) so that it can be said variable reliability, responsiveness, assurance, empathy and tangible jointly able to demonstrate influence on customer satisfaction. Figures R is 0.802 matter is that the correlation between the variable reliability, responsivensess, asspengaruhurance, empathy, and tangible to customer satisfaction is very strong hubunganya. Angaka adjusted R is 0.643 or 64.3% customer satisfaction rate is influenced by the variable reliability, responsivensess, asspengaruhurance, empathy, and tangible while the remaining 35.7% influenced by factors that are not included in this study. Based on the t test and correlation tables, looks variable reliability of the most dominant influence of 0.372 or 37.2% of consumer satisfaction, followed by variable responsivness of 0,303, or 30.3%, tangible variable of 0.295 or 29.5%, the variable empathy of 0.143 or 14.3% and variable assurance of 0.070 or 7.0%
PENGARUH MOTIVASI, PENDIDIKAN DAN PELATIHAN TERHADAP PRESTASI KERJA PEGAWAI DI KANTOR CAMAT MUARA PAHU KABUPATEN KUTAI BARAT -, Ali Rachman
EKONOMIA Vol 3, No 3 (2014)
Publisher : EKONOMIA

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Abstract

Through this training followed a government apparatus will have an underlying act of professional competence in the work environment or their respective organizations. Competence under Indonesian Government Regulation No. 101 of 2000 on Education and Job Training Civil Servants are the capabilities and characteristics possessed by a Civil Servant in the form of knowledge, skills, and attitude-behavior required in the execution of their office. The motivation and with the opportunity given to an employee in the following Training will hopefully encourage performance that will eventually give birth to a reliable and outstanding employees. Motivation will result in positive behavior of employees in creating achievement. By following Training is expected to be a provision for an employee to perform new innovations and generating performance. In other words, that the achievement would not have materialized without the motivation and the ability to produce it.The aim of the research is: 1) Determine the influence of motivation, education and training on the performance of employees at Head Office Muara Pahu West Kutai. 2) Determine the influence of motivation on the performance of employees at Head Office Muara Pahu West Kutai. 3) Determine the influence of education and training on the performance of employees at Head Office Muara Pahu Kutai Barat.Peneitian was conducted on employees in the Office of Muara Pahu district. Samples were selected by census as many as 33 respondents, according to the number of Civil Servants in the study area. The collected data will be analyzed using Statistical Parametric test equipment by using Multiple Regression, in this case would be helped by using SPSS version 20 (Statistical Program for Social Science).The results of the study showed that: 1) Motivation, education and training jointly insignificant effect on the performance of employees at Head Office Muara Pahu West Kutai. 2) Motivation no significant effect on the performance of employees at Head Office Muara Pahu West Kutai. 3) Education and training did not significantly affect the performance of the employees in aterhadap Head Office Muara Pahu Kutai Barat.
ANALYSIS OF CEMENT AS RAW MATERIAL INVENTORY ON READY MIX PRODUCTION UNIT AT PT. PERDANA BETON IN SAMARINDA Wahyuni, Novita Eka
EKONOMIA Vol 3, No 3 (2014)
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Abstract

This study aims to identify and analyze the optimal amount of cement supplies in PT. Perdana Beton In Samarinda.            Formulation of the problem in this study is whether the supply of cement as raw material for Ready Mix at PT. Perdana Beton In Samarinda already minimizing the cost of inventory cement.            The hypothesis in this study is: '' Allegedly cement as raw material supplies ready mix at PT. Perdana Beton In Samarinda not provide minimum inventory costs'.            Basic theory used in this study are: Operations Management Definition of Management consisting of, Understanding Operations Management, Management Philosophy, Definition of Production Management, Operations and Functions, Definition of Operations Management, Operations Management Functions, and Inventory Management.Analysis tools are used is particularly operational management of inventory theory using data in 2013, supplies of cement calculated using the Model Economic Order Quantity (EOQ) as an analytical tool. Economic Order Quantity (EOQ) is a model concerning the provision or supply of raw materials at a company. Each company must require industry raw materials for smooth business processes, the raw materials obtained from a supplier with a particular calculation. By using economic calculation can determine the course of a company on a regular basis how and how much material must be provided. Scheduling irregularity will have an impact on inventory costs by stacking in warehouse inventory. Thus, management or arrangement of raw materials is one of the important things and can save the company money.            Thus, the hypothesis put forward previously stating that the supply of cement as raw material ready mix in PT. Perdana Beton In Samarinda not provide acceptable minimum inventory costs.
SISTEM PENGENDALIAN INTERN HUTANG DAGANG PADA FOOD POINT MALL SAMARINDA -, dona -
EKONOMIA Vol 4, No 1 (2015)
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Abstract

Good internal control system is needed so that the company can achieve the optimal profit or achieve a certain profit level desired. Meanwhile, managing the company's operations are often inconsistent with what has been done, because it is needed by the human resources are skilled and trained to resolve problems faced by the company and is treated a good internal control system which can be used to secure the assets of the company, improve the efficiency of the company, providing reliable accounting information and encourage compliance with established company policies. Implementation of internal control system of trade payables is very important. The problem in this study is whether the internal control system of accounts payable at the Food Point Mall Lembuswana are in accordance with the system of internal control (internal control systems), in theory the research method used is a comparative method and questionnaire. As for the usefulness of this research is the consideration for the leadership of the company, in determining the particular wisdom in the accounts payable system of internal control and as an input and information for management to determine the wisdom.         The results showed that the US Food Point Mall Lembuswana samantha has implemented control system properly accounts payable accounts payable due in implementing how many documents are met by the company. Procedures should be a separation of accounts payable section notes payable by the purchasing department. The results were obtained from a variety of data that are primary and secondary, after observing the field as well as by administering a questionnaire, the internal control.         Accounts payable internal control system involves some trade-related functions, , but the most important thing that the human individual factors in scrutinizing the shortage.          From the analysis and discussion, it can be seen that the accounts payable system Food Point Mall Lembuswana is quite in accordance with the terms of the system of internal control is seen from the results of a questionnaire to get the 78%, which means quite appropriate that the hypothesis is rejected.
ANALISIS KINERJA KEUANGAN PADA PT. HERO SUPERMARKET Tbk -, Rimah Melati
EKONOMIA Vol 4, No 1 (2015)
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Abstract

The problem in this study is the first that Is financial performance such as profit margin in PT Hero Supermarket Tbk years 2008-2012 are reviewed by Du Pont System has met industry standards. Secondly, Is the financial performance of a turnover of operating assets in PT Hero Supermarket Tbk years 2008-2012 are reviewed by Du Pont System has met industry standards. And third, Is the financial performance in the form of return on investment in PT Hero Supermarket Tbk years 2008-2012 are reviewed by Du Pont System has met industry standards.The purpose of this study is to determine the financial performance of profit margin,turnover of operating assets, and return on investment in PT Hero Supermarket Tbk years 2008-2012 are reviewed by Du Pont System has met industry standards. Basic theory used is Management Accounting using the Return On Investment analysis tools to approach Du Pont System.Based on the analysis and discussion of the conclusions of this study are first that profit margins from the year 2008-2012 has always been below the industry standard. With an average profit margin of only 2.45%, it will show inefficiencies company in suppressing existing costs to achieve optimal profit because it is still far from the standard profit margin of 20% Kasmir, the hypothesis is accepted. Secondly, Turnover of operating assets (TOA) from 2008-2012 has always been above the standard TOA Kasmir by 2 times. And with the average turnover of operating assets at 2.40 times the rate of turnover of company assets already very good because it exceeds the industry standard, then the hypothesis is accepted. And third, Return on investment (ROI) from 2008-2012 always under standard ROI of 30% Kasmir. With an average ROI of only 5.93%, the financial performance of PT Hero Supermarket is categorized with poor performance because it can not reach the standard of the industry shows the inefficiency in utilizing the company's net profit on work done, not fully able to meet the investment capital from investors, then the hypothesis is accepted.Suggestion filed in connection with this study is that PT Hero Supermarket Tbk concerned about cost of goods sold and general and administrative expenses that are not too high so that the company can increase its business revenues and high operating profit each year. As for the next researcher who will conduct research related to the analysis of financial performance, should be able to use the method of residual income (RI) in addition to the return on investment (ROI). Due to the use of both methods, it will be known how the company's actual financial performance. Becaause both method sare comprehensive and complementary

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