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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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AKUNTANSI PENJUALAN BAHAN KEBUTUHAN POKOK DI SWALAYAN CV.BERKAT ANUGERAHBARONG TONGKOK DAMAYANTI ,Elfreda Aplonia Lau, Titin Ruliana, DAMAYANTI , Elfreda Aplonia Lau,
EKONOMIA Vol 5, No 1 (2016)
Publisher : EKONOMIA

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Abstract

The purpose and usefulness are expected from this study as follows:To know the amount of sales obtained in Supermarkets CV. Berkat Anugerah Barong Tongkok in 2013 and 2014. To know the amount of net income earned in Supermarkets CV. Berkat Anugerah Barong Tongkok in 2013 and 2014. Based on the background described above, the main problem of this study is as follows: "Is the gross profit in 2014 at the supermarket CV. Berkat Anugerah Barong Tongkok higher than 2013? The analytical instrument used in this study is total revenue and net income by making daily notes on financial income and expenses of the business that is being run or recapitulation. The daily notes better known as cash flow,Based on the analysis and discussion of the results obtained:Sales in 2013 got a significant increase whereas in 2014 has decreased. Cost of goods sold in 2013 decreased compared to 2014 an increase in sales of merchandise on the CV. Berkat Anugerah. Depreciation in 2013 and 2014 is equal. Especially in buildings and equipment depreciation of CV. Berkat Anugerah. For the operational costs incurred Supermarkets CV. Berkat Anugerah in 2014 bigger than 2013. Based on analysis result showed gross profit earned during 2014 has decreased from the year 2013, so the hypothesis is rejected. 
ANALISIS PERENCANAAN AGREGAT PADA CV. SUMBER REZEKI DI SAMARINDA rina, rina rina
EKONOMIA Vol 4, No 2 (2015)
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Abstract

This study on the CV. Sumber Rezeki is one company whose main activity is the manufacture of tile . Tile that is used as one important component in the settlement , this time has been much needed by the consumer .            Plus the development of business - residential construction or real estate settlement which means activity is also increasing use of tile . Therefore CV. Sumber Rezeki always trying to improve its business in accordance with the pace and level of development today to meet market demand .            Based on the above , it can be a problem in this study is : " Is the aggregate planning strategies were applied to CV. Sumber Rezeki able to minimize the extra cost ? " .            The purpose of this study was to determine the aggregate planning and implementation to determine the application of the aggregate planning strategies on CV. Sumber Rezeki in Samarinda .            The analytical tool used in this research is a method of calculating the cost of a table is an additional source of sustenance CV and compare it with the basic concept of using the formula relevan.dan incremental cost ( Additional Cost ) = Cost + Labor Cost + Cost Lembuh Else.            Based on the research and analysis conducted turned out aggregate planning strategies were implemented, CV. Sumber Rezeki fortunes have not been able to minimize additional costs
ANALISIS PENGELOLAAN PERSEDIAAN PADA PT. DAUN BUAH KALTIM DI SAMARINDA Heriyanto, Petronela Hangin, Elfreda A. Lau,
EKONOMIA Vol 4, No 2 (2015)
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Abstract

The aim of research to determine the amount of brown that must be provided by the company for the foreseeable future. Basic theory used in this study include the Inventory Accounting understanding, purpose and function of inventory and record keeping and inventory valuation method. The data used is secondary data obtained from the object of research is PT. Daun Buah Kaltim.Formulation of the problem Is supply management Chocolate / cocoa on PT. Daun Buah Kaltim in Samarinda has done optimally. Inventory Management put forward the hypothesis that Chocolate / cocoa on PT. Daun Buah Kaltim not optimal. The analysis tool models Economic Order Quantity (EOQ), with the following procedure : 1). Calculate the optimal amount of inventory 2). Calculating the cost of storage per year 3). Calculate the total cost per year 4). The method used here is a comparative (comparison) where an order made the company the number of orders with EOQ model.Based on the calculation of EOQ (Economic Order Quantity) shows that the optimal inventory that occurred as much as 13 228 kg for the costs once the booking is Rp 250,000, - the booking fee per year is Rp 1.385 million, - the frequency of booking as much as five times a year, the number of supply each time booking as many as 13 228 kg. For storage costs known based on the analysis conducted is Rp 1.38894 million, - a year. It is the result of multiplying the average frequency multiplied by the storage cost in the form of a percentage set by the company, in this case the company set at 0.5% of the value of the goods. Brown price per kg is USD. 42,000, - the number of reservations once known as 13 228 kg. The total cost of Rp 2.77494 million, - The number is the results is booking fee plus the cost of storage.Based on the results of the calculation of the company should make a reservation as much as five times a year that is now done as much as seven times the number of bookings as much as 13 228 kg once the booking is do now as much as 6,100 kg. Total inventories as much as 13 228 kg is optimal inventory with a total cost of Rp 2.77494 million. for a period of a good booking is for 52 days of work per one booking. From the research that the hypothesis Brown inventory management conducted by PT. Daun Buah Kaltim in Samarinda reveived not optimal.
ANALISIS KINERJA PERUSAHAAN DAERAH AIR MINUM KOTA SAMARINDA (DITINJAU DARI ASPEK KEUANGAN) Titin Ruliana, Mayosi Anggita, H. Eddy Soegiato K,
EKONOMIA Vol 4, No 2 (2015)
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Abstract

This study aims to determine the development of the Company's financial performance of City of Samarinda based on the Ministry of the Interior No. 47 of 1999 from the year 2011 to 2012. The analysis and hypothesis testing equipment used is quantitative method (the processing of data in the form of figures or numbers, which the results are compared with each other and found the final result). If the weight of financial performance PDAM Samarinda in 2012 higher than in 2011, the hypothesis is accepted and if the weight of financial performance PDAM Samarinda in 2012 was not higher than in 2011, the hypothesis is rejected. From the results of the study mentioned that the financial performance PDAM Samarinda in 2011 gained weight 26.25% and in 2012 gained the same weight is 26.25%. Then the hypothesis is rejected because of the weight of financial performance PDAM Samarinda in 2012 was not higher than in 2011.
ANALISIS PENILAIAN TINGKAT KESEHATAN PADA PT.BANK MUAMALAT INDONESIA, Tbk PERIODE 2010 – 2012 DENGAN MENGGUNAKAN METODE CAMEL Rina Masithoh, Pandy Pramadie, LCA Robin Jonathan
EKONOMIA Vol 4, No 3 (2015)
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Abstract

Penganalisis penilaian tingkat kesehatan PT. Bank muamalat Indonesia, Tbk periode tahun 2010-2012 dengan metode camel dapat dirumuskan permasalahan dalam penelitian ini apakah perkembangan kinerja Keuangan PT. Bank Muamalat Indonesia, Tbk tahun 2010-2012 dikategorikan sehat dari aspek Capital Adquecy,  aspek Asset Quality, aspek Management, aspek Earning’s.Pengujian hipótesis digunakan untuk menentukan kebenaran dari hipótesis penelitian jika diterima maka perkembangan kinerja keuangan PT. Bank Muamalat Indonesia, Tbk tahun 2010-2012 ditinjau dari rasio Capital Adquency dikategorikan sehat jika nilainya ≥8%, rasio Asset Quantity dikategorikan sehat jika KAP nilainya 0-10,35%, rasio Management dikategorikan sehat jika nilainya 33-40, rasio Earning’s dikategorikan sehat jika ROA ≥1,215% dan BOPO≤93,53% dan rasio Liquidity dikategorikan sehat jika nilai LDR≤94,75%. Sedangkan jika hipótesis ditolak maka perkembangan kinerja keuangan PT. Bank Muamalat Indonesia, Tbk tahun 2010-2012 ditinjau dari rasio Capital Adquency dikategorikan tidak sehat jika nilainya ≤6,5%, rasio Asset Quantity dikategorikan tidak sehat jika KAP nilainya 14,5%, rasio Management dikategorikan tidak sehat jika nilainya 21, rasio Earning’s dikategorikan tidak sehat jika ROA <0,7665% dan BOPO>95,92% dan rasio Liquidity dikategorikan sehat jika nilai LDR>102,25%.Dalam menganalisis penilaian tingkat kesehatan PT. Bank Muamalat Indonesia, Tbk yaitu aspek permodalan menggunakan rasio CAR (Capital Adequacy Ratio) dari tahun 2010-2012 didapat nilai rasionya  13,12%, 11,97% dan 11,57% yang berarti dari hasil penilaian menggunakan rasio ini makan perusahaan dikategorikan sehat, aspek kualitas aktiva produktif menggunakan rasio KAP (Kualitas Aktiva Produktif) didapat hasil perhitungan 6,47%, 3,71% dan 2,56% sehingga perusahaan dari hasil perhitungan ini dikategorikan sehat, aspek manajemen menggunakan rasio NPM (Net Profit Margin) didapat nilai 71,74%, 71,33% dan 74,24% dimana dari hasil perhitungan ini perusahaan dapat dikategorikan sehat, aspek rentabilitas menggunakan rasio ROA (Return On Assets) didapat nilai 1,10%, 1,20%, 1,21% dan BOPO (Beban Operasional terhadap Pendapatan Operasional) didapat nilai 84,17%, 81,58%, 79,84% sehingga dari hasik perhitngan tersebut dapat disimpulkan bahwa dari hasil perhitungan tersebut perusahaan dapat dikategorikan sehat, dan dari aspek likuiditas LDR (Loan to Deposit Ratio) didapat 49,03%, 43,37% dan 46,07% sehingga dari hasil perhitungan tersebut perusahaan dapat dikategorikan sehat
KINERJA KEUANGAN DAN HARGA SAHAM PT ASTRA AGRO LESTARI Tbk. Iman Nazarudin Latief, Indra Agus Lukariyanto, Elfreda A. La,
EKONOMIA Vol 4, No 3 (2015)
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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kinerja keuangan terhadap harga saham pada PT Astra Agro Lestari Tbk periode 2008-2014.  Rumusan masalah pada penelitian ini yaitu : “Apakah terdapat pengaruh signifikan ROE terhadap harga saham?, apakah terdapat pengaruh signifikan DER terhadap harga saham?, apakah terdapat pengaruh signifikan EPS terhadap harga saham?, apakah terdapat pengaruh signifikan PER terhadap harga saham?, dan apakah terdapat pengaruh signifikan ROE, DER, EPS dan PER secara simultan terhadap harga saham?”Dasar teori yang digunakan dalam penelitian ini adalah manajemen keuangan, khususnya pada kinerja keuangan dan harga saham.  Hipotesis pada penelitian ini yaitu : “ROE berpengaruh signifikan terhadap harga saham, DER berpengaruh signifikan terhadap harga saham, EPS berpengaruh signifikan terhadap harga saham, PER berpengaruh signifikan terhadap harga saham, ROE, DER, EPS, PER secara simultan berpengaruh signifikan terhadap harga saham”.Analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda.  Hasil pengujian secara parsial (uji t) menunjukkan bahwa variabel ROE berpengaruh tidak signifikan positif terhadap harga saham, DER berpengaruh tidak signifikan positif terhadap harga saham, EPS berpengaruh signifikan positif terhadap harga saham, dan PER  berpengaruh signifikan positif terhadap harga saham. Sedangkan secara simultan (uji F) ROE, DER, EPS dan PER secara bersama-sama berpengaruh signifikan positif terhadap harga saham.
TINGKAT KESEHATAN BANK YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2014 Rina Masithoh, Seni Setiani, Elfreda Aplonia Lau,
EKONOMIA Vol 4, No 3 (2015)
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Penelitian ini bertujuan untuk mengetahui bagaimana tingkat kesehatan bank, Bank sebagai lembaga keuangan berfungsi sebagai lembaga Intermediasi dengan pengaruh yang sangat penting dalam perekonomian suatu negara. Berdasarkan pengaruh tersebut maka keberadaan bank dengan kinerja yang sehat yang merupakan prasyarat untuk perekonomin yang sehat. Peraturan Bank Indonesia (PBI) Nomor 13/1/PBI/2012 tanggal 5 Januari 2012 tentang Penilaian Tingkat Kesehatan Bank Umum. RGEC (Risk Profile, Good Corporate Governance, Earning, Capital) Tujuan dari penelitian ini adalah untuk menilai tingkat kesehatan bank yang yang terdaftar di BEI yaitu Bank Mandiri, Bank BRI, Bank BNI, Bank BCA, Bank BTN, dan Bank Danamon pada tahun 2012-2014. Hasil analisis menunjukan bahwa tingkat kesehatan bank yang terdaftar di BEI pada tahun 2012 sampai dengan 2014 yang diukur dengan menggunakan pendekatan Risk Profile, Earning, dan Capital dikatakan bank yang Sehat. Faktor Risk Profile yang dinilai dari NPL dan LDR secara keseluruhan risiko yang telah dilaksanakan dengan baik, faktor Earning atau Rentabilitas yang penilaiannya terdiri dari ROA dan NIM menurut rasio ROA bank yang termasuk dalam sampel penelitian ini dapat dikatakan sehat, karena ROA >1, 5%. Sehingga bank yang diteliti dalam penelitian termasuk dalam kategori bank sangat sehat karena memiliki nilai ROA > 1,5%. berdasarkan pada hasil perhitungan nilai NIM yang telah dilakukan oleh peneliti, menunjukkan bahwa rata-rata nilai NIM  yang dimiliki oleh masing-masing bank berada pada angka 4,78% sampai 11,97% sehingga dapat disimpulkan bahwa secara umum rasio NIM bank yang termasuk dalam sampel penelitian dapat dikatakan sehat, karena nilai NIM lebih besar 3%. Faktor Capital yang dinilai dengan CAR rata-rata nilai CAR yang dimiliki oleh masing-masing bank berada pada angka 11,77% sampai 27,24%%. Hal ini menunjukkan bahwa lebih dari 8% bank dapat memenuhi kecukupan modal untuk menunjang aktiva yang mengandung atau menghasilkan resiko. Rasio permodalan (CAR) adalah lebih besar dari 8% sehingga dapat disimpukan bahwa secara umum menurut rasio CAR,bank termasuk dalam sampel penelitian dapat dikatakan sehat karena        CAR> 8%
Pengaruh Simpanan Pokok Dan Simpanan Wajib Terhadap Sisa Hasil Usaha Pada Koperasi Mitra Sejahtera Samarinda Elfreda A. Lau3, Riza Suskaniah, LCA. Robin Jonathan 2,
EKONOMIA Vol 4, No 3 (2015)
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Abstract

             Effect of Principal and Savings Against Mandatory Business Profits In Samarinda Welfare Coorperative Partners. This study aims to determine whether the principal savings and mandatory savings significant effect on operating result in Samarinda Welfare Coorporative Partners. Based on the coefficients coeficients table above, it can be formulated multiple regression equation that shows the influence of the independent variables on the balance of the balance of the (Y) as follows : Y = -2,003,500.968 + 3.491 + 0.812 X1 X2 Value Constant -2003.500,968 which shows that if there is no principal factor (X1) and compulsory savings (X2), then the cooperative will impact the declining balance of the Rp. 2,003,500.968.Principal variabels (X1) 3.491 positive impact on the balance of the (Y). This indicates that the cost effect on the Prrincipal of Business. If the principal is raised Rp. 1 it will elevates Bussines Profits Rp. 3.491. This is because the Principal is the capital it self where savings can not be withdrawn as long as the customers listed as members of the coorperative.Mandatory Deposit variabe (X2) has positive influence on Business Profit (Y) of 0,812. If Compulsory deposits raise Rp. 1 it will raise the balance of the Rp. 0,812. It indicates that the variable is positive because waib savings cooperative capital paid continuously by the customer in accordance with the condition s set by the cooperative.The result of testing the effect of independent variables on the dependent variable simultaneously obtain significant value obtained 0.041 where this value is smaller than significant level that is equal to 0.050 so that simultaneous hypothesis in this study received.
REALISASI ANGGARAN PENERIMAAN DAN PENGELUARAN PADA KANTOR KONI KABUPATEN KUTAI BARAT Titin Ruliana, Henik, Elfreda A.Lau,
EKONOMIA Vol 4, No 3 (2015)
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Abstract

In Organizational Unit  of  Committee of  National Sport which duty and its function to arrange the manajemenisasi, distribution, and activity organization  of  every sport branch still not yet effective, to improve repair the the problem  is hence needed by  an analysis expected can become the effective solution so that this sksipsi study about Realization of budget of acceptance and expenditure at  Office KONI Regency of  Kutai west of  period  2013-2014. Data type used  by  that is data of primary and method of Comparability research. Where population used  by  entire/all existing athletic branch. accurate  by  Problem formula that is Whether ,What realization of acceptance and expenditure have effective and whether,what efficient budget realization  at  athletic branch of TEKWONDO, PABBSI, PBSI, PODSI And PSSI, so that this research background that is Realization of budget of acceptance and expenditure at Office KONI Regency Kutai West, this research hypothesis as follows Realize the Acceptance and Expenditure have effective and Efficient Realisai Budget with the budget of acceptance and athletic branch expenditure of TAEKWONDO, PABBSI, PBSI, PODSI And PSSI  at  Office  of  KONI  period 2013-2104 .  Analyzer weared by that is earnings Effectiveness and Analyse the Expenditure Efficiency.                Hence result of research obtained by that is Realization of Budget of Acceptance and Pengeluran of at  Office of KONI of Regency of Kutai West " in  accepted or have effective.
ANALISIS ANTRIAN PADA PT. POS INDONESIA (PERSERO) CABANG SANGGATTA Adi Suroso, Sherly Marlina, LCA. Robin Jonathan,
EKONOMIA Vol 4, No 3 (2015)
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Abstract

Problem formulation in this research is Is queuing system of double track and single service applied to the PT. Pos Indonesia (Persero) Branch Sangatta already efficient. The aim of this study was to analyze to determine the queuing system of double track and single service at Post Office branches Sengata if it runs efficiently and analyze the application of the theory of queuing at the Post Office branch SangattaUsed theoretical basis of this research is the Operational Management that includes the definition of management, the definition of Management Operations, Objectives and Functions ROP, and Queueing Theory. Queue System Hypothesis double track and single service at PT. Pos Indonesia (Persero) Branch Sangatta not efficient.The analysis tool in this research is the modeling formula proposed by T. Hani Handoko (2000: 5) which is used to 1). To calculate the level of usefulness of single services and facilities section doubles. 2). Calculating the level of utility services 3). Calculating the amount of the average - average in the queue 3) calculate the waiting time for customers 4). Calculate the average number in the queue.Research Associate Service process and a single lane, the level of busyness officer PT. Pos Indonesia (the Company) Branch Senggata is 40% means the clerk special letters have idle time 60% .artinya often occur no customers were queuing up, this is corroborated by the results of the calculation of the probability of the absence of a system to wait for 0.4347 or 43.47 %. Results of average calculation - average queue time is 0.1545 customers per day per hour of work, while the average - average wait to be served is 34 seconds using multiple queue system facilities and single track. From the above calculation, the value P = 0.4 When consulted by Criteria Testing Hypothesis which states that if p <1, then the use of the facilities Double with single track in serving customers has not been efficient, meaning hypothesis proposed in this study proved and accepted. The mean score in the queue at the counter special letter obtained values to Lq = 0.1545 When consulted by the criteria of hypothesis testing Lq> 0, then the average - average number of queues is not efficient, means the hypothesis is accepted. Similarly, the average - average wait to be served at the counter special letters Wg = 0.0096 value is greater than zero, this is when adjusted for hypothesis testing criteria Wq> 0, then the average - average waiting time in the queue is not efficient, meaning hypothesis be accepted

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