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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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RETURN ON INVESTMENT DENGAN SISTEM DU PONT PADA PT BUSSAN AUTO FINANCE Simbolon, Davrinus Pahotan
EKONOMIA Vol 4, No 1 (2015)
Publisher : EKONOMIA

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Abstract

This study aims to determine the decrease in return on investment with Du Pont system. Outlines the basic theory of Accounting, Financial Accounting, Financial Statements, Financial Statement Analysis Model Du Pont. The analysis tool used is the Return On Investment by Du Pont system, because it is a thorough analysis we can also determine the extent to which the effectiveness of PT Bussan Auto Finance in turning capital. PT Bussan Auto Finance (BAF) is Yamaha's official financing company, this company provides a variety of financial services products such as leasing, factoring, and consumer financing. PT Bussan Auto Finance would have to pay attention to things that affect their growth. For the details of the data used is the financial statement balance sheet and income statement. Based on the analysis of return on investment that has been made during the period 2006 to 2012 found a decreased Return On Investment. This decrease was seen in the results of the comparison from year to year. The decrease was due to a lack of revenue annually. Then it can be seen as a whole that results Return On Investment PT Bussan Auto Finance fluctuate.
PENENTUAN JUMLAH PESANAN EKONOMIS PERSEDIAAN VAKSIN MENINGITIS MENVEO PADA KANTOR KESEHATAN PELABUHAN (KKP) KELAS II SAMARINDA -, Nurhidayati -
EKONOMIA Vol 4, No 1 (2015)
Publisher : EKONOMIA

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Abstract

This research aims to know the number of orders that are economical on The Kantor Kesehatan Pelabuhan (KKP) Kelas II Samarinda for Menveo Meningitis Vaccine and also to know the magnitude of the economic order quantity of Menveo meningitis vaccine for every time the frequency reservations.Analysis tool used is a model of Economic Order Quantity (EOQ) data research result such as booking fees, storage fees, rates and Menveo meningitis vaccine usage amount on The Kantor Kesehatan Pelabuhan (KKP) Kelas II Samarinda.The result of the analysis conducted in this study shows that when The Kantor Kesehatan Pelabuhan (KKP) Kelas II Samarinda undertake activities booking supplies vaccine Menveo meningitis in the number 14.000 vial with a frequency of orders by as much as 1 time in a year then raises the total cost of the inventory for a year of Rp 5.874.000,00.Result of calculation by using The EOQ model by means of the formula showed that the amount of vaccine Menveo meningitis supply economically at The Kantor Kesehatan Pelabuhan (KKP) Kelas II Samarinda, which is 11 times in a year with a number of reservations 1.297 vial each time a message is to use for 33 days. As for the time of rebooking is at a time when supplies of the vaccine in The KKP Kelas II Samarinda is at number 2.800 vial with grace time booking for 60 days.The total cost of the inventory during the year issued by The Kantor Kesehatan Pelabuhan (KKP) Kelas II Samarinda, which is about Rp 5.874.000,00 looks much different from the total cost of the inventory by using The EOQ model (formula), which amounted to Rp 1.079.259,02 per year. The cost of inventories using this model will be able to save the cost of inventories amounting to Rp 4.794.740,98 (Rp 5.874.000,00 - Rp 1.079.259,02). Or with the way the table it even Rp 1.079.454,54 per year. The cost of inventories using this model will be able to save the cost of inventories amounting to Rp 4.794.545,46 (Rp 5.874.000,00 - Rp 1.079.454,54).The difference between the cost of inventories by using a calculation formula (Rp 1.079.259,02) and the costs of supplies used table (Rp 1.079.454,55) it even Rp 195,53.
PENGENDALIAN PIUTANG DAGANG PADA PT. KOKOH INTI AREBAMA CABANG SAMARINDA -, Mikky Fariana
EKONOMIA Vol 4, No 1 (2015)
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Abstract

Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis pengendalian piutang dagang pada PT. Kokoh Inti Arebama. Dasar teori yang digunakan adalah Akuntansi Keuangan, Pengendalian Intern Piutang Dagang, Unsur – Unsur Pengengendalian Intern dan Sitem Penjualan Kredit. Hipotesis dari penelitian ini adalah sistem pengendalian piutang dagang pada PT. Kokoh Inti Arebama belum efektif. Metode yang digunakan dalam penelitian ini adalah deskriftif kulaitatif, yaitu dengan membandingakan unsur – unsur pengendalian piutang yang diterapkan perusahaan dengan unsur-unsur pengendalian menurut teori dan dengan perhitungan Dean J Champion. Dari hasil kesimpulan, diketahui bahwa pengendalian piutang dagang telah efektif, 85% telah dilaksanakan dan telah memenuhi tahapan-tahapan sistem pengendalian piutang dagang, namun masih ada yang perlu dilakukan. Pemisahan tugas yang jelas dalam struktur organisasi, transaksi penjualan kredit telah dilaksanakan oleh   fungsi penjualan, fungsi kredit, fungsi pengiriman, fungsi penagihan dan fungsi akuntansi. Terjadinya piutang diotorisasi oleh fungsi penagihan dengan membubuhkan tanda tangan pada faktur penjualan. Praktek yang sehat yaitu dangan penggunaan faktur dan bukti pembayaran bernomor urut tercetak dalam sistem pengendalian piutang dagang PT. Kokoh Inti Arebama cabang Samarinda. Berdasarkan temuan dari hasil penelitian ini hipotesis ditolak
KONTRIBUSI PAJAK REKLAME DAN PAJAK PERHOTELAN TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN KUTAI BARAT -, Helmi -
EKONOMIA Vol 4, No 1 (2015)
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Abstract

This study aimed to determine the contribution of advertisement tax and hospitality tax on revenue West Kutai. As this study were analyzed using multiple linear regression analysis models were performed with SPSS version 11.5 software with data retrieval based on secondary data advertisement tax, hotel tax and local revenues from the Department of Revenue West Kutai District 2003 to 2011.Based on the model of multiple linear regression analysis showed that the independent variable (advertisement tax and motel tax) together give a significant effect on revenue as it shows that the probability of the F-statistic value is smaller than the significance level used (0.032 <0, 05).The largeR-squared (R2) of 0.682 is obtained show that the model can explain the strong association between exogenous variables (advertisement tax and hotel tax) on endogenous variables (revenue) of 68.2 percent. The remaining 31.8 percent is influenced by other variables that are outside of this equation. Advertisement tax has significant influence but not on revenue because it shows that the probability of the t-statistic greater than the significance level used is (0.078> 0.05). Furthermore hospitality tax also has a significant influence but not on revenue because it shows that the probability value of t-statistic greater than the significance level used is (0.867>0.05).    
PENGARUH MOTIVASI DAN KEPUASAN KERJA TERHADAP KINERJA PEGAWAI PADA PT. TRAKINDO UTAMA -, Indra Andriade
EKONOMIA Vol 4, No 1 (2015)
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Abstract

PT. Trakindo Utama is a company engaged in the procurement and leasing of heavy equipment. The company has been operating in Indonesia since the 1960s. The company has a large enough personnel. Every employee of PT. Trakindo Utama obliged to follow the Program of Education and Training to improve the quality of work. However, the growing number of similar companies entering into potential areas pemasarana PT. Trakindo Utama impact on the decline in sales. The decline in sales led to the loss of some of the facilities enjoyed by employees during this time, and of course psychologically will affect employee motivation and job satisfaction.The purpose of this research is: 1) Determine the influence of motivation and job satisfaction on the performance of employees of PT. Trakindo Utama. 2) Determine the influence of motivation on employee performance of PT. Trakindo Utama. 3) Determine the influence of job satisfaction on the performance of employees of PT. Trakindo Utama.The research was conducted at PT. Trakindo Utama located at Cipto Mangunkusumo street Samarinda .. The focus of research on motivation and job satisfaction on employee performance within a certain time period. Interviews with respondents conducted in April 2014. Selected samples of 85 respondents. Measurement data using primary data in the form of the result of filling the questionnaire by respondents. All the answers of the questionnaire qualitative converted into quantitative data to weigh the value of all answers using a Likert scale 1-5, with the assumption answer: Strongly disagree (1), Disagree (2), Neutral (3), Agree (4) and strongly agree (5). The collected data will be analyzed using Statistical Parametric test equipment by using multiple regression, in this case will be assisted by using SPSS version 20.00. (Statistical Program for Social Science). Results of the study are: 1) Motivation and job satisfaction have a significant effect tterhadap performance of employees of PT. Trakindo Utama. 2) Motivation does not significantly affect the performance of employees of PT. Trakindo Utama. 3) Job satisfaction significantly affect the performance of employees of PT. Trakindo Utama.
PENGARUH GAYA KEPEMIMPINAN TERHADAP PRODUKTIVITAS WAREHOUSE PT. THIESS site Melak, Kutai Barat -, Teofilus Erimansyah
EKONOMIA Vol 4, No 1 (2015)
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Abstract

Human resources are the most strategic element in the organization, must be recognized and accepted management . Increased productivity may only be done by humans. Instead of human resources that can also be the cause of waste and inefficiency in its various forms ( Siagian , 2002) . Because it gives attention to the human element is one of the demands in the overall effort to increase labor productivit, Terry ( 1960), assume leadership as activities to influence people to work with willing to achieve a common goal . Broadly defined leadership as an organized effort to manage and utilize human resources, material, and financial in order to achieve the stated goals ( Zainun , 1979). The Bass and Stogdill (1990 ) , says that leadership is a process of influencing the activities of a group in an effort to achieve the goals set . In addition, a leader figure is expected to run a leadership function properly by applying leadership style , and formulate what style of leadership , based on the description / explanation above, the researcher aims to identify and analyze the participative leadership style ( X1 ) , persuasive ( X2 ) , motivational ( X3 ) , and educational ( X4 ) significantly affects the productivity of warehouse PT . Thiess , site Melak , West Kutai.To facilitate data analysis of this study , the data obtained should be simplified in advance . To determine whether there is influence between the variables examined, the researchers used the classical assumption test and to determine the accuracy of prediction of whether there is a strong relationship between the dependent variable ( Y ) employee productivity with the independent variable ( X ) leadership style, so in this study using multiple linear regression analysis . With the research hypothesis testing reject or accept the hypothesis being tested .By using a multiple linear regression analysis and hypothesis testing, it can be concluded that the hypothesis is accepted , that the motivational leadership style, and educational , the most dominant influence on the productivity of warehouse PT. Thiess, site Melak , Kutai Barat.
EFFECT ON THE QUALITY OF PUBLIC PERCEPTION IN HEALTH SEBULU KUTAI II -, Elly Mustofa
EKONOMIA Vol 4, No 1 (2015)
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Abstract

The problem of this study is whether the quality of service that consists of physical evidence, reliability, perception, assurance, and empathy, and physical evidence of a significant effect on public perception, and of the five variables in carefully which ones have the most dominant and significant influence on the perception community health centers Sebulu the Kutai II.The population of this research is public, while the sample is the smallest part of the population can be considered representative or representative of the overall respondents. In this study, researchers took 30 samples. Sampling technique using a nonprobability sampling technique is incidental. Where sampling is based on chance, ie, anyone who by chance met with researchers can be used as a sample when a person who happens to be encountered is considered suitable as a source of data.The data that have been collected in an analysis using multiple linear regression equation with SPSS 16.0 aids get the following results: Y = 1.473 + + + 0.196.X3 0.229.X2 0.440.X1 + + + 0.098.X5 0.129.X4. Based on the analysis and discussion, it can be concluded that the quality of services such as physical evidence, reliability, perception, assurance, and empathy significantly influence public perception.This is demonstrated by the results of the F test was significant (0.000 <0.05). Value of the correlation coefficient (R) of 0.851 means that there is a relationship together is stronger than the variable (X1) physical evidence, (X2) reliability, (X3) responsiveness, (X4) security, (X5) empathy towards public perception. Hypothesis is rejected there (X2) reliability, (X4) security, (X5) empathy) and accepted hypotheses (X1) physical evidence), (X3) responsiveness
PENGARUH BAURAN PEMASARAN TERHADAP KEPUTUSAN KONSUMEN MEMBELI SEPEDA MOTOR YAMAHA MIO DI KECAMATAN MUARA JAWA KABUPATEN KUTAI KARTANEGARA -, Rubianti -
EKONOMIA Vol 4, No 1 (2015)
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Abstract

The purpose of this study was to determine the influence of marketing mix consists of four variables together the consumer decision to buy a motorcycle Yamaha mio in Muara Jawa Kutai regency, and to know which of the four variables dominant effect.Formulation of the problem is Is Production Factors Influencing Consumer Buying Decision Against Motor Type Brand Yamaha Mio in Muara Jawa, Is Price Factors Influencing Consumer Buying Decision Against Motor Type Brand Yamaha Mio in Muara Jawa, Is Promotion Factors Influencing Consumer Buying Decision Against Yamaha Motor Brand Type Mio in Muara Jawa, Is Distribution Factors Influencing Consumer Buying Decision Against Motor Type Brand Yamaha Mio in Muara Jawa, What Are The Factors of Production, Price, Promotion and Distribution Influential Consumer Buying Decision Against Motor Type Brand Yamaha Mio in Muara JawaIn this study, the hypothesis can be stated as follows:H1: There is a Factor of Production, Price, Promotion and Distribution Influential Consumer Buying Decision Against Motor Type Brand Yamaha Mio in Muara Jawa, H2: There Production Factors Influencing Consumer Buying Decision Against Motor Type Brand Yamaha Mio in Muara Jawa, H3: There is Price Factors Influencing Consumer Buying Decision Against Motor Type Brand Yamaha Mio in Muara Jawa, H4: There Promotion Factors Influencing Consumer Buying Decision Against Motor Type Brand Yamaha Mio in Muara Jawa, H5: There Distribution Factors Influencing Consumer Buying Decision Against Yamaha Motor Brand Type Mio in Muara Jawa.The results of this study to obtain the coefficient of determination (R2) of regression equations of 0.725 or 72.5% which shows that the production, price, promotion, and distribution significantly influence the purchase decision (Y) motorcycle Yamaha Mio by consumers in Muara Jawa Kutai mammal. Further research findings prove that the dominant production variables influence the decision to buy a motorcycle yamaha mio. These findings make the hypothesis is accepted.
ANALISIS RENTABILITAS PADA PT. SEPATU BATA.Tbk INDONESIA -, Tarmidi -
EKONOMIA Vol 4, No 1 (2015)
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Abstract

Economic development in general requires a better economy or more advanced. Better economic conditions that are required in all areas, including in the management of the company. One factor that determines the development of the company tergantunng on good financial management system and efficient.This study authors took data on the Jakarta stock exchange, on the PT shoes Bata Tbk The purpose of this study was to determine Ability labaan PT shoes Bata Tbk in years 2010-2012 are increased.The method used in this research is descriptive method. Source of data in this study is derived from the financial statements of PT Sepatu Bata Tbk, Indonesia 2010-2012. For data analysis techniques, used analysis of the profitability ratio that focuses on economic profitability (RE) and the profitability of its own capital (RMS).Based on the results of the description and analysis has been done, then the hypothesis is accepted for Economic Profitability between RE and RMS in 2010 to the year 2011 has decreased and in 2011 to the year 2012 has increased
Analisis Penentuan Harga Pokok Produksi Amplang Pada Usaha Indah Sari Di Samarinda Haryani, Faridah -
EKONOMIA Vol 4, No 1 (2015)
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Abstract

Satu di antara usaha yang bergerak dalam pembuatan penganan Amplang di Samarinda adalah Usaha Indah Sari yang berlokasi di jalan Slamet Riyadi Gang 5 RT 15 No.  10 Samarinda.Tujuan penelitian ini perbedaan harga pokok produksi amplang pada Usaha Indah Sari di Samarinda dengan menggunakan metode full costing dan metode variable costing.  Dasar teori yang digunakan akuntansi manajemen sedangkan hipotesis pada penelitian ini terdapat perbedaan harga pokok produksi amplang dengan menggunakan mentode full costing  dan variabel costing pada Usaha Indah Sari. sedangkan untuk membuktikan hipotesis digunakan perbandingan harga pokok produksi menurut Full costing dan Variable CostingBerdasarkan hasil analisis dan pembahasan maka  : Harga pokok produksi biaya penuh terdiri dari  Biaya bahan baku   Rp    6.753.600,-  Biaya Tenaga kerja langsung Rp 5.460.000,-  biaya overhead pabrik variabel  Rp 2.896.400,-  dan   biaya Overhed Pabrik tetap Rp 2.223.400,-  sehingga  harga pokok produksi untuk memproduksi 228 Kg amplang  sebesar Rp. 17.333.500,- Sehingga sehingga harga pokok produksi amplang per Kg sebesar Rp. 17.333.500,- dibagi 228 Kg sebesar Rp. 76.025,-  per Kg.Pendekatan harga pokok variabel costing  di mana biaya yang bersifat variabel saja dalam overhead pabrik yang diperhitungkan maka harga pokok produksi untuk 228 Kg amplang adalah penjumlahan dari      Biaya bahan baku                                      Rp    6.753.600,-  Biaya Tenaga kerja langsung   Rp 5.460.000,-  dan biaya overhead pabrik variabel Rp 2.896.400,-   sehingga  harga pokok produksi untuk memproduksi 228 Kg amplang  sebesar Rp. 15.110.000,-  Harga pokok produksi per Kg amplang adalah  Rp. 15.110.000,- dibagi 228 Kg sebesar   Rp 66.271,- .per Kg.Dari hasil perhitungan terlihat bahwa harga pokok full costing sebesar sebesar Rp 76.025,- lebih besar dibandingkan dengan Harga pokok produksi per Kg amplang menggunakan pendekatan variabel costing   sebesar     Rp 66.271,-  dengan demikian hipotesis penelitian diterima.

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