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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 PELAYANAN TERHADAP KEPUASAN TERHADAP KEPUASAN NASABAH UNIT MOTOR’S CENTRE FINANCING PLAZA MOTOR DI SAMARINDA Husaien, Adam
EKONOMIA Vol 2, No 1 (2013)
Publisher : EKONOMIA

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Abstract

Adam Husaein. Pengaruh Pelayanan terhadap Kepuasan Konsumen pada  UMC Financing Plaza Motor. Bimbingan oleh Theresia Militina sebagai dosen pembimbing pertama dan Eka Yudhyani sebagai dosen pembimbing kedua.Tujuan penelitian adalah untuk mengetahui Kualitas Pelayanan yang terdiri dari variabel Tangibles, Reliability, Responsiveness, Assurance dan Emphaty secara simultan berpengaruh signifikan terhadap Kepuasan Konsumen pada  UMC Financing Plaza Motor Kota Samarinda dan untuk mengetahui variabel mana yang memiliki pengaruh lebih dominan terhadap Kepuasan Konsumen pada  UMC Financing Plaza Motor Kota SamarindaHasil dari penelitian ini pada hipotesis pertama menunjukkan bahwa Variabel Tangibles (X1), Reliability (X2), Responsiveness (X3), Assurance (X4) dan Emphaty (X5) secara bersama-sama (Simultan) berpengaruh signifikan terhadap Kepuasan Konsumen (Y)  Unit Motor’s Centre (UMC) Plaza Motordengan hasil uji F sebesar 38,410 dan a 0,000.Hasil dari penelitian ini pada hipotesis kedua menunjukkan bahwa Responsiveness (X3) berpengaruh dominan terhadap Kepuasan Konsumen (Y)  Unit Motor’s Centre (UMC) Plaza Motor dengan hasil uji t sebesar 7,807 dan a 0,000. Kemudian nilai R Square  (koefisien determinasi) sebesar 0,800 atau 80,0% dan nilai R (koefisien korelasi berganda) Sebesar 0,894 atau 89,4%
KONTRIBUSI FAKTOR PAD PADA DINAS PENDAPATAN DAERAH KABUPATEN KUTAI BARAT ., Ruslina
EKONOMIA Vol 1, No 1 (2012)
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Abstract

ABSTRAKSI        Salah satu tujuan pelaksanaan otonomi daerah dan desentralisasi  fiskal adalah untuk meningkatkan kemandirian daerah dan mengurangi ketergantungan fiskal terhadap pemerintah pusat. Peningkatan kemandirian daerah sangat erat kaitannya dengan kemampuan daerah dalam mengelola Pendapatan Asli Daerah (PAD). Semakin tinggi kemampuan daerah dalam menghasilkan PAD, maka semakin besar pula diskresi daerah untuk menggunakan PAD tersebut sesuai dengan aspirasi, kebutuhan, dan prioritas pembangunan daerah.Tujuan peneliatian adalah untuk mengetahui kontribusi pajak daerah terhadap peningkatan Pendapatan Asli Daerah di Kabupaten Kutai Barat. Untuk mengetahui kontribusi retribusi daerah terhadap peningkatan Pendapatan Asli Daerah di Kabupaten Kutai Barat. Untuk mengetahui kontribusi pengelolaan kekayaan daerah terhadap peningkatan Pendapatan Asli Daerah di Kabupaten Kutai Barat. Untuk mengetahui kontribusi lain-lain PAD yang sah terhadap peningkatan Pendapatan Asli Daerah di Kabupaten Kutai Barat.Hasil perhitungan kontribusi margin di peroleh kesimpulan bahwa lain – lain PAD yang sah memiliki kontribusi terbesar dan berkontribusi secara signifikan. Persamaan regresi menyimpulkan apabila terjadi kenaikan pada variabel independen (X) yang terdiri dari variabel pajak daerah (X1), retribusi daerah (X2), pengelolaan kekayaan daerah (X3) dan lain – lain PAD yang sah (X4) akan menyebabkan kenaikan pada variabel dependen (Y) atau pendapatan asli daerah (PAD).
ANALISIS KINERJA KEMAPULABAAN CV. SEMOGA JAYA DI SAMARINDA Ismail, Muhammad Faisal
EKONOMIA Vol 3, No 2 (2014)
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Abstract

Activities in a good company that produces goods or services, one of the targets to be achieved is to obtain the maximum profit in accordance with the size or scale capabilities that exist in the company. Thereby achieving the maximum profit be one measure of the success profitability of the company.Formulation of the problem: "What is the performance of profitability in terms of return on investment, net profit margin and total asset turnover CV. Semoga Jaya in 2011 increased compared to 2010, 2009 and 2008? ".The formula - a formula to support the research, namely:To find a way ROI multiplied by Total Assets Turnover Net Profit Margin. To search for Total Assets Turnover by way of sales divided by total assets multiplied by the time. And to look for Net Profit Margin by way of net income divided by sales and multiplied by one hundred percent.From the calculation and analysis, it is known that the return on investment (ROI) was rejected because it decreased by 2%. Net Profit Margin is accepted because of an increase of 2%. And the Total Asset Turnover declined due to decreased by 2.10 times.Judging from the analysis concluded that the company's ability to use the assets of the company overall has increased and decreased, or in other words the total assets of the company management is not efficient, it is this which resulted in a drop in performance return on investment (ROI), Net Profit Margin and Total Asset Turnover CV. Semoga Jaya.
SISTEM DAN PROSEDUR AKUNTANSI PENJUALAN SARI APEL STUDI KASUS : UKM “MIA” NONGKOJAJAR PASURUAN, JAWA TIMUR Hutami, Sheila Nihliyanti
EKONOMIA Vol 2, No 1 (2013)
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Abstract

Sehubungan dengan kegiatan penjualan yang ada di perusahaan maka pihak manajemen UKM Mia melakukan evaluasi terhadap sistem dan prosedur akuntansi penjualan yang berlaku saat ini guna melakukan langkah-langkah penyesuaian yang perlu dilakukan. Permasalahan yang ada di dalam ini adalah sebagai berikut : “ Apakah Sistem dan Prosedur Akuntansi Penjualan Sari Apel Pada UKM Mia telah memenuhi unsur-unsur pengendalian intern (internal control system) yang baik?”. Tujuan dari penelitian ini adalah 1. Untuk mengetahui pelaksanakan Sistem dan Prosedur Akuntansi penjualan.2. Membandingkan Sistem dan Prosedur Akuntansi Penjualan Sari Apel Pada UKM Mia dengan teori akuntansi.Alat analisis yang digunakan untuk menganalisis sistem dan prosedur akuntansi kas adalah dengan menggunakan Metode Komparatif (perbandingan), yang mana membandingkan sistem pengendalian intern yang ditetapkan Perusahaan dengan sistem pengendalian intern menurut literature serta menggunakan bagan alir (flow chart). Dilampirkan juga proses interview yang berbentuk Questioner yang artinya yaitu menurut data dengan menggunakan Tanya jawab dengan bagian-bagian yang terkait.Hasil analisis menyebutkan sistem dan prosedur akuntansi Penjualan Sari Apel Pada UKM Mia belum memenuhi internal control yang baik didukung dengan hasil questioner dari 15 item pertanyaan terjawab 8 item dengan jawaban “Tidak”, 8/15 x 100% = 53,33% ini berarti UKM Mia belum memenuhi unsur-unsur sistem pengendalian intern yang baik menurut dasar teori.Sistem pengendalian intern akuntansi penjualan perusahaan mencangkup rencana organisasi dan semua metode serta tindakan yang digunakan untuk mengamankan harta, efisiensi operasi, dan memastikan pencatatan pada kebijakan yang telah ditetapkan manajemen. Sistem dan Prosedur Penjualan Sari Apel Pada UKM Mia belum sepenuhnya sesuai dengan sistem dan prosedur akuntansi penjualan yang sesungguhnya menurut teori sehingga hipotesis yang dikemukakan sebelumnya yaitu bahwa, Sistem dan Prosedur Akuntansi Penjualan Sari Apel Pada UKM Mia belum memenuhi unsur-unsur pengendalian intern (internal control system) yang baik, terbukti atau di terima karena sistem dan prosedur akuntansi penjualan sari apel pada UKM Mia belum memenuhi sistem internal control.
ANALISIS PERHITUNGAN HARGA POKOK PROYEK PEMBANGUNAN RUMAH PERUM PERUMNAS BENGKURING SAMARINDA Setyono, Basuki
EKONOMIA Vol 1, No 1 (2012)
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Abstract

East Kalimantan branch Perumnas doing home construction, one of which is the construction of ten (10) units of houses in SamarindaBengkuring. The purpose of this paper is to calculate the cost of the construction of 10 (ten) Perumnas housing units in East Kalimantan branch locations BengkuringSamarinda use costing.Permasalahan full calculation in this study is whether the cost of housing projects PerumnasBengkuringSamarinda set by Perumnas higher compared to using full costing.Berdasarkan calculation results of the analysis and discussion of the conclusion of the study is the development of the project cost bahwaperhitungan 10 (ten) units Bengkuring location Samarinda conducted Perumnas higher than calculations using the full costing. Findings the research shows that the hypothesis is accepted.
ANALISIS LIKUIDITAS PADA PT.PELAYARAN DUTA LINTAS SAMUDERA DI SAMARINDA Wijaya, Winda Dwiastuti
EKONOMIA Vol 3, No 2 (2014)
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Abstract

The purpose of this research is to determine the liquidity level of PT.Pelayaran Duta Lintas Samudera in 2011 and 2012. The Analysis tool being used is financial reports analysis with a liquidity ratio. Based on the liquidity study results of PT.Pelayaran Duta Lintas Samudera, it was founded that the liquidity ratio in 2011 to 2012 is decreased, as the current ratio decreased by 11% since 2011 from 22% to 11% in 2012 and the cash ratio increased by 2% since 2011 from 2% to 4% in 2012, then the quick ratio decreased by 1% since 2011 from 11% to 10% in 2012. The derivation of liquidity in PT.Pelayaran Duta Lintas Samudera is due to the increasing of cash and also accompanied by the increasing of current debt, because of that PT.Pelayaran Duta Lintas Samudera to pay or pay off short-term obligations is not quite good
PENGARUH INSENTIF TERHADAP KINERJA KARYAWAN DI COAL MINING DEPARTMEN PT KALTIM PRIMA COAL SANGATTA - KUTAI TIMUR Alamsyah, Firman
EKONOMIA Vol 2, No 1 (2013)
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Abstract

Firman Alamsyah , Faculty of Economics, University of Samarinda August 17, 1945 " Effect of Incentives on Employee Performance in Coal Mining Department PT . Kaltim Prima Coal Sengata " .Work incentives is a tribute in the form of money given by companies to employees so that they work with high motivation and achievement in achieving corporate goals .Employee Incentive Scheme PT . KPC 2010 has been approved by shareholders and are happy that the incentives are available for 2010 may reach 600 % of base salary or more if some production targets are met , employees come to work regularly and work safely . Payable on a quarterly basis , the number can reach 150 % of basic salary for each kwartalnya , Improvement of such a large number of incentives in 2010 reflects the philosophy of the new shareholders to give a larger share to the employees motivatedThe hypothesis that the writer can convey is suspected Are Incentives significant effect on the Effect of Incentives on Employee Performance in Coal Mining Department PT . Kaltim Prima Coal Sangatta , development can be seen the number of working hours (working hours ) of January 2009 through the end of June 2012 continues to increase .The analysis showed that the average ratio of employees of PT growth incentives . Kaltim Prima Coal dive outside banks of 2009 to second quarter of 2012 by using a uniform unit of measurement is used , then used the formula ( the formula ) , namely : ( tn - t n - 1 ) : t n - 1 with a unit of measurement percentage ( % ) . The results of the analysis of the growth of the quarter amounted to 10.21 % . The highest growth of 84.17 % incentive in the fourth quarter of 2010 - I 2011 . While incentives lowest growth in the first quarter - II 2003 amounted to -7.95 % . Average growth ratio of working hours of employees on Coal Mining Department PT . KPC Sangatta during the first quarter of 2009 - II 2012 is 4.73 % , the highest achieved growth in hours worked was 46.93 % in the fourth quarter of 2011 - the first of 2012, while the lowest pertumbuahn working hours amounted to -7.95 % in the first quarter - II in 2011 . By using linear regression analysis method , Y = a + bX , the value of the regression coefficient incentive variable ( X ) is equal to 0.248 , 0.885 and its constant is then obtained by the following linear regression equation : Y = 0.248 + 0.885 X. In the above can be interpreted any changes to variable incentives ( X ) has a positive effect on the impact of changes in working hours . The results of the analysis of the standardized coefficient incentive variable ( X ) is equal to 0.860 of the value of the standardized variables above, it can be stated that the response variable incentives have a positive effect on working hours / working spirit . Based on the above explanation , the hypothesis stated that incentives significantly influence employee morale in Heavy Equipment Maintenance PT . Kaltim Prima Coal Sengata is correct and acceptable . 
ANALYSIS OF FACTORS THAT INTO CONSIDERATION FACTORS IN CHOOSING THE CUSTOMER SAVINGS SIMPEDA KALTIM BANK BRANCH SANGATTA Dwi Priyanto
EKONOMIA Vol 2, No 1 (2013)
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Abstract

Data processing techniques in this study using computational calculation SPSS (Statistical Product and Service Solutions ) because the program has a high enough statistical analysis capabilities as well as the data management system in a graphical environment using descriptive menus and simple dialog boxes , making it easy to understand how operation ( Lewis , 2007: 1 ) .Based on the research results , it can be concluded that the factors that are considered by customers in choosing products Simpeda savings on PT . Sengata Kaltim Bank Branch , which consists of product value factors , value of service , personnel value , and the value of the image . It is proven based on the results of a questionnaire in which the respondents chose the answer " Yes " to have higher numbers than the answer " No" to these four factors .Among the four factors studied, the factors most dominant product value is a consideration in choosing a savings Simpeda customers at PT . Kaltim Bank Branch Sengata . It is shown that the grouping of the results of the product value factor has a value of "Yes " is the highest among the four factors, as much as 281 answers " Yes " that focuses on the administrative requirements are easy account opening so that the respondents chose Simpeda savings products .
ANALISIS SUMBER DAN PENGGUNAAN MODAL KERJA PADA PT DINATAMA NUSA CEMERLANG SAMARINDA Labib, Bakhtiar Efendy
EKONOMIA Vol 1, No 1 (2012)
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Abstract

Working capital used by the company in carrying out activities or operations. If working capital is used effectively, it will be an opportunity to get greater profits. Inefficient use of working capital may occur due to changes in sales volume, seasonal factors and cycles, changes in the application of technology, and company policies.Use of liquid assets resulting in reduced working capital. There is also the use of current assets that do not change the amount of, a good amount of working capital and total assets smoothness itself, namely the use or uses of working capital or liquid assets that just cause or result in changes in the form of liquid assets.Keywords:working capital, liquid assets.
ANALISIS PIUTANG DAGANG PADA UD. MITRA SARANA ABADI SAMARINDA -, Ragil Suparmadi
EKONOMIA Vol 3, No 2 (2014)
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Abstract

UD . Mitra Sarana Abadi is one equipment distributor - electronic equipment in East Kalimantan that was founded May 1st 1992 in Samarinda .Based on the overall results of the study can be addressed by looking at the results of analysis of the accounts receivable turnover rate in the first period as much as 21.65 and 16.30 in the second period , the collection of the receivable exceeds the company's policy for 14 days for 16 days and the subsequent period of 22 days , so also with the collection of accounts receivable for 19 days in the first period and 26 days in the second period, which means that the rate of turnover of accounts receivable, accounts receivable collection, and the collection of accounts receivable is not good.So based on the results of the analysis it can be concluded that the policy - a policy the company's trade receivables turnover is not optimal for uncollectible accounts receivable due . Then the hypothesis is accepted because of the level of accounts receivable turnover decreased in 2011 compared to 2010 .

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