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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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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KONSUMEN MEMILIH HUNIAN APARTEMEN PANDAN WANGI RESIDENCE KOTA SAMARINDA Tommy Syam Saam, Tommy Syam Saam Tommy Syam Saam
EKONOMIA Vol 4, No 2 (2015)
Publisher : EKONOMIA

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Abstract

Tommy Syam Saam, 2014, Analysis of Factors Affecting Consumer Memelilih Residential Apartment Pandan Wangi In Samarinda, under the guidance of Mr. Jonathan and Mrs. Eka Robin Yudhyani. The purpose of this study was to determine the effect of the price, location and environment of the consumer decision Memelilih Residential Apartment Pandan Wangi In Samarinda. Basic theory used is Marketing Management by using multiple linear regression analysis with 45 samples. The results showed: Calculated F value of 8.114 is greater than the F table value of 3.23 and with a significance of 0.000 <α 0.05, this shows the price variable (X1), Location (X2) and the environment (X3) has a significant influence on consumer buying decisions apartment.Thus the hypothesis, accepted. t value price variable (X1) of 3.059> t table of significance of 1.96 and 0.004 <α 0.05, indicating the price variable (X1) has a significant influence on consumer buying decisions apartment so the research hypothesis is accepted.  Location variable t value (X2) is 2.636> t table of significance of 1.96 and 0.012 <α 0.05, indicating a variable location (X2) has a significant influence on consumer buying decisions apartment so the research hypothesis is accepted Environment variables t value (X3), amounting to 2,567> t table of significance of 1.96 and 0.014 <α 0.05, indicating Environment variable (X3) with significant influence on consumer buying decisions apartment so the research hypothesis is accepted.     
EVALUASI SISTEM PENGGAJIAN DAN PENGUPAHAN PADA PERUSAHAAN GENTENG BETON “MULIA” SAMARINDA Adi Suroso, Endah Puspo Daruningsih Titin Ruliana
EKONOMIA Vol 4, No 2 (2015)
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The problem statement in this study is “whether the payroll and remuneration system at the Samarinda “MULIA” Concrete Tile Company has meet the requirement of internal control?”.        The theoretical basis of the study is Accounting Information System and Accounting System of Internal Control with a focus on Payroll and Remuneration.        The technique Comparison as the analysis tool in this study are 1) Comparing payroll and remuneration system through the company flowchard with the flowcard theory of payroll and remuneration systems. 2)  Comparing internal control system according to the theory with that based on the result of the study through questionnaire.       The result of the study is to evaluate haw far the hypothesis of the payroll and remuneration system is accepted based on the following reasons 1) There  is  only one employee who did many jobs as recording time, payroll and wage, which anable mis use and abuse of authority. 2) Internal control system in recording time is yet effient as the lack of specific control by the authorities. 3) Acconting procedure and record is not support the payroll and remuneration system yet, so it’s necessary to add the form. 4) Payroll and remuneration system involving administration and public in only 44.44% of internal control has been implemented and 56,56% hasn’t implemented yet.        The writer concluded in this study that there are two alternative ways. First, appoint one new employee and buy the machine times. Second, improving the existing system by appointing new employee form the production and payroll system along with details of salary report should be written on the envelope salary, so that the employes know the truth of the details of salary calculations necessary to recapitulate the payroll and employee earnings card for archiving. Form the two alternatives, the second alternative is shoosen because it doesn’t reguire huge cost and increase employee discipline.  
APLIKASI PPH FINAL USAHA JASA KONSTRUKSI PADA PT. WIKA REALTY PROYEK PERUMAHAN GRAND TAMANSARI Imam Nazarudin Latif, Normansyah Elfreda Aplonia Lau
EKONOMIA Vol 4, No 2 (2015)
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Abstract

The purpose of this study was to determine and analyze the amount of final income tax rates and taxes on construction services are implemented by PT . Wijaya Karya Realty in Grand Castle Samarinda housing project in 2013. The analysis tool used is the calculation of the final income tax on construction services under Government Regulation No. 40 in 2009 and compare it with the calculation of the company . Based on the results of research conducted found differences in applying the final income tax on construction services that are individual . PT . Wika Realty for housing project Grand Castle PPH 21 Samarinda apply if the contractor who is peorangan do the job on the basis of SP3 ( Job Execution Warrant ) and apply the final income tax when executing construction work on the basis of the SPK ( Work Order )
KESEHATAN KEUANGAN PT. PUPUK KALTIM LCA. Robin Jonathan, Gorbi Alex Adi Suroso
EKONOMIA Vol 4, No 2 (2015)
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Gorbi Alex. 2013, Evaluation of the Financial Health of PT. PUPUK KALTIM, under the guidance of Mr. LCA. Robin Jonathan and Mr. Adi Suroso.The problem in this study is whether the financial health of PT. PUPUK KALTIM meets the healthy classification based on the SK Menteri BUMN No. Kep-100 / MBU / 2002.From the analysis of the financial statements. PT. PUPUK KALTIM  known ROI experienced a sharp decline in 2011 amounted to 77.57, increased by 11.53% in 2011 and dropped by 56% in 2012, the current ratio increased from the year 2010 up to 2012 showed a good development , Each of the years in question has a value of 5 because it is in the range 125 <= X, collection periods progressed in 2011, where the days of collection of receivables could be reduced as much as 23.14% in 2010 but increased by 38.48% on year 2012, inventory turnover continued to decline from the year 2011 turnover fell as much as 15.24% and in 2012 fell as much as 1.36%, total asset turnover decreased in 2011 by 0.02% and rose by 6.96% on year 2012, total equity to total assets increased from 2010 to 2012 and survived at range50 <= <60 with a value of 8.5.               Known financial health of PT. PUPUK KALTIM from 2010 up to 2012 each have a healthy category "A" with an average score of 68.5 for each of the years in question and the total score of 205.5 in order to know the company has a healthy category "AAA" in three years analyzed.
EVALUASI UPAH LEMBUR SATPAM OUTSOURCING PADA KOPERASI SIMPEDA JAYA Heriyanto, Vetty Suknaryana, Titin Ruliana,
EKONOMIA Vol 4, No 3 (2015)
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The purpose of this study was to evaluate the data for the calculation of overtime pay outsourced security guards who shelter under Simpeda Jaya Cooperative in accordance with the calculation according to the Ministry of Manpower Decree No: KEP.102/MEN/VI/2004.            Based on the analysis and discussion, the conclusions of this study :1.      Simpeda Jaya Cooperative in apply overtime still does not meet standards that have been adopted by the Government which refers to the Ministry of Manpower Decree No: KEP.102/MEN/VI/2004.2.      The difference between the calculation of overtime pay Simpeda Jaya Cooperative to the standard that has been adopted by the Government which refers to the Ministry of Manpower Decree No: KEP.102/MEN/VI/2004 lies in the placement of overtime hours caused by a lack of available labor, while a lot of data outsourcing security guard overtime BPD Kaltim Samarinda to be done, so lack of effectiveness in the work resulting in the difference in the determination of the multiplication result in differences in the calculation of overtime and overtime.3.      In Overtime Calculation Period February 2013 Simpeda Jaya Cooperative has a difference of Rp 608.699,00 overpayment of calculations according to the Ministry of Manpower Decree No: KEP.102/MEN/VI/2004.Companies should maintain the existing work discipline and always obey all the regulations already in force and increase the effectiveness of employees in work. Based on the analysis and discussion above it can be concluded how to calculate the overtime rate of outourcing security in Simpeda Jaya Cooperative has not been in accordance with the Decree of the Ministry of Manpower Decree No: KEP.102/MEN/VI/2004, so the hypothesis is proven by the outhors received.
PEMILIHAN ALTERNATIF ARMADA ANGKUTAN PENDISTRIBUSIAN BAN PADA PT DERMAGA SUKSES JAYA ABADI Eka Yudhyani, Meivi Riva Kawet, LCA Robin Jonathan2,
EKONOMIA Vol 4, No 3 (2015)
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Meivi Riva Kawet, 2015, Economy Faculty of 17 Agustus 1945 University of Samarinda, Alternative Choosing for Transportation Tires Distribution in PT Dermaga Sukses Jaya Abadi Samarinda (under guidance Mr Jonathan and Mrs Yudhyani)The purpose of this research is to find out and analyzed the decision of distributing tires between buying new transportation the type is Toyota Dyna PS 130 or lease the expedition.Depend on the purpose of this research is Which one more profitable, buy new transportation  or lease the expedition?Based on the problem, hypothesis submitted is: “ Buying new transportation is more profitable than lease the expedition.”Analysis tools which use in this research is Net Present Value Method, that using the discount factor from the capital cost of the company.  Then compare Present Value from cash outflow between buying new armada Toyota Dyna PS 130 or lease the expedition.The result of this research is Present Value from cash outflow of Toyota Dyna PS 130 is Rp 1.726.654.457,- but if lease the expedition is Rp 2.012.270.400,-.  The gain is Rp 285.615.943, so the company will more profitable if buy the new transportation because can saving cost Rp 285.615.943,- or 14,19%. Based on the result, the hypothesis is accepted, because buying the new transportation more profitable than lease the expedition. 
ANALISIS HARGA POKOK PENJUALAN BERAS PADA PT BAROKAH MAKMUR, KEC. SAMBOJA, KAB. KUTAI KARTANEGARA Titin Ruliana, Intan Noviasari, LCA. Robin Jonathan,
EKONOMIA Vol 4, No 3 (2015)
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Abstract

Perusahaan pabrik atau lebih dikenal dengan sebutan manufaktur, adalah perusahaan yang kegiatan usaha pokoknya mengolah bahan baku menjadi produk jadi, dan kemudian menjual produk yang dihasilkan. Dari pengertian tersebut, maka dapat disimpulkan siklus perusahaan manufaktur secara umum adalah : membeli bahan baku, mengolah bahan hingga menjadi produk jadi, menyimpan produk jadi sebelum dijual, kemudian menjual produk yang telah dihasilkan.Permasalahan yang ada didalam ini adalah sebagai berikut : “Apakah harga jual beras kepada Bulog seharga Rp 5.700,- per kilogram pada PT Barokah Makmur, Kec. Samboja, Kab. Kutai Kartanegara masih memberikah keuntungan?”Dasar teori yang digunakan dalam penelitian ini adalah penentuan harga pokok produk bersama dan produk sampingan dimana penentuan harga pokok produk merupakan proses pembebanan biaya produksi yang terdiri dari biaya bahan baku, biaya tenaga kerja langsung, dan biaya overhead pabrik terhadap produk yang dihasilkan.Hipotesis penelitian ini adalah “Harga jual beras kepada Bulog seharga Rp 5.700,- per kilogram pada PT Barokah Makmur, Kec. Samboja, Kab. Kutai Kartanegara masih memperoleh keuntungan”.Unit analisis dalam penelitian ini adalah : “harga pokok penjualan beras pada PT Barokah Makmur, Kec. Samboja, Kab. Kutai Kartanegara. Untuk mengetahui harga pokok beras yang dikeluarkan perusahaan dan untuk mengetahui jumlah biaya produksi barang yang dihasilkan perusahaan juga untuk mengetahui keuntungan yang diperoleh perusahaan dengan menggunakan analisis metode penyajian pendapatan penjualan produk sampingan sebagai pendapatan diluar usaha dan metode perhitungan nilai jual relatif.Berdasarkan hasil analisis dan pembahasan maka dapat disimpulkan bahwa harga jual beras yang ditetapkan perusahaan kepada Bulog sebesar Rp 7.500,- per kilogram masih menguntungkan bagi PT Barokah Makmur,  Kec. Samboja, Kab. Kutai Kartanegara
KINERJA KEUANGAN PADA KOPERASI TIM PENGGERAK PKK KECAMATAN SEKOLAQ DARAT Adi Suroso, Priana Lisnani, Titin Ruliana,
EKONOMIA Vol 5, No 1 (2016)
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Abstract

Jangkauan Penelitian difokuskan pada kondisi keuangan yang diukur dengan rasio likuid dan profitabilitas dengan data keuangan tahun 2012 dan tahun 2013. Alat analisis menggunakan rasio likuiditas dan profitabiltas Tujuan penelitian ini untuk mengetahui kinerja keuangan ditinjau dari rasio likuiditas dan profitabilitas pada Koperasi TP PKK Kecamatan  Sekolaq   Darat pada tahun 2012  dan 2013.  Dasar teori yang digunakan akuntansi keuangan dengan menggunakan alat analisis rasio keuangan.Berdasarkan hasil analisis dan pembahasan maka kesimpulan penelitian ini sebagai berikut: Rasio kas pada tahun 2012 sebesar 22,69% dan pada tahun 2013 sebesar 42,31 % atau meningkat 19,61% menunjukkan kinerja keuangan Koperasi TP PKK Kecamatan  Sekolaq Darat dilihat dari rasio kas  likuidRasio lancar pada tahun 2012 sebesar 64,69% dan pada tahun 2013 sebesar 71.58 atau meningkat besar 71,58%  menunjukkan kinerja keuangan Koperasi TP PKK Kecamatan  Sekolaq Darat dilihat dari rasio lancar  likuid. Return On Investement pada tahun 2012 sebesar 3,92% dan pada tahun 2013 sebesar 7,54 % atau meningkat 3,62  menunjukkan kinerja keuangan Koperasi TP PKK Kecamatan  Sekolaq Darat dilihat dari Return On Investement profitabel. Berdasarkan uraian tersebut, maka hipotesis yang dikemukakan bahwa diduga kinerja keuangan ditinjau dari Rasio Likuiditas Dan Profitabilitas Pada Koperasi TP PKK Kecamatan  Sekolaq Darat pada tahun 2013 lebih baik dibandingkan  tahun 2012, diterima
PERHITUNGAN HARGA POKOK PESANAN PAGAR BESI STUDI KASUS PADA CV. ZAHRA PRATAMA Adi Suroso, Ema Fatimah, LCA. Robin Jonathan,
EKONOMIA Vol 4, No 2 (2015)
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Abstract

Latar belakang yang dikemukakan adalah peranan akuntansi sebagai alat bantu dalam pengambilan keputusan-keputusan ekonomi dan keuangan dalam perusahaan. Besarnya harga pokok pesanan dari produk yang dihasilkan oleh suatu perusahaan, sangatlah penting artinya bagi pihak manajemen perusahaan yang bersangkutan, karena harga pokok pesanan tersebut merupakan salah satu dasar bagi penetapan harga jual.Tujuan penelitian untuk menghitung harga pokok produksi per pesanan secara tepat sesuai dengan perhitungan akuntansi dan manfaat penelitian ini sebagai bahan informasi dan bahan pertimbangan bagi CV. Zahra Pratama dalam melakukan perhitungan harga pokok produksi per pesanan dan  sebagai bahan pertimbangan dalam meningkatkan strategi, menetapkan harga jual dan kualitas atas produk yang dihasilkan. Permasalahan yang dikemuka kan adalah apakah harga pokok produksi per pesanan Pagar Besi pada CV. Zahra Pratama sudah sesuai dengan perhitungan  menggunakan metode full costing.Dasar teori yang digunakan dalam penelitian ini adalah Akuntansi, Akuntansi Biaya. Hipotesis dalam penelitian perhitungan harga pokok produksi per pesanan pagar menggunakan metode full costing lebih besar daripada harga pokok produksi per pesanan yang ditetapkan oleh “CV. Zahra Pratama. Alat analisis yang dipergunakan adalah Penentuan Harga Pokok Pesanan dengan metode Full Costing.Hasil Penelitian diketahui bahwa dengan metode full costing untuk pagar besi sebesar Rp. 2.304.960. Jika dibandingkan dengan perhitungan menurut CV. Zahra Pratama untuk pagar besi sebesar Rp. 2.270.000,-. hasil penelitian menunjukkan harga pokok produksi pesanan Pagar Besi berdasarkan metode full costing lebih besar dibandingkan perhitungan harga pokok pesanan pagar besi pada CV. Zahra Pratama.
ANALISIS STRATEGI PEMBIAYAAN ( FINANCE ) DALAM UPAYA MEREBUT PANGSA Heriyanto, Aidina Maretsya, H. Eddy Soegiarto K,
EKONOMIA Vol 4, No 2 (2015)
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Abstract

The purpose of this paper to determine the internal aspects of the company's strengths and weaknesses and the opportunities and threats of the external aspects of the company to formulate appropriate strategies as a benchmark in formulating the company's strategy to increase its profits. Formulation of the problem in this paper is, Where is the position of the company in carrying out its activities on the SWOT analysis (Strength, Weakness, Opportunitiess and Threats)? The hypothesis of this study is the position of the company is located in the first quadrant on the SWOT matrix in which the company is very profitable situation. The company has the opportunity and the power that can take advantage of existing opportunities and the company's position, strategies appropriate in these circumstances is to support aggressive growth policy (Growth-oriented strategy) that uses all the power to seize and exploit opportunities as possible.                From the research results can be seen in the total score calculation result of internal factors to aspects of the power of 2.082 and weaknesses aspects of (1.222), the difference in value of 0.86 is describe as the organization's position on aspects of the strengths and weaknesses aspects. While the results of the calculation of the external factor scores for aspects of 2.025 opportunities and challenges aspects of (1.195), the difference in value of 0.83 is describe as the organization's position on aspects related aspects of the opportunities and challenges. Based on calculations were greatest in the first quadrant, the research hypothesis is accepted.

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