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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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Kinerja Keuangan Sebelum dan Sesudah Akuisisi PT. Indomobil Sukses Internasional Tbk Rina Masitoh Haryadi, Achmad Wibowo Santoso, Elfreda Aplonia Lau,
EKONOMIA Vol 4, No 3 (2015)
Publisher : EKONOMIA

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Abstract

Globalization and free competition requires every company to constantly develop strategies in order to survive, thrive and competitiveness. One strategy that can be taken by the company is an acquisition. The goal is to obtain synergies to maximize profit and reduce the risk simultaneously. In this research study about the comparison of financial performance before and after the acquisition by using Economic Value Added (EVA). Where the object of the research is PT. Indomobil Sukses Internasional Tbk. which was acquired by Gallant Venture Ltd. at 13 December 2012. The financial performance which became the object of research are the pre-acquisition financial performance in 2012 and financial performance after the acquisition in 2013The results showed that the financial performance of PT. Indomobil Sukses Internasional Tbk. measured by the method of Economic Value Added (EVA) both before and after the acquisition EVA of the company is negative. Net Operating Profit After Tax (NOPAT) obtained by the company decreased and on the other side of Weighted Average Cost of Capital (WACC) and the total assets owned by the company increase. EVA of the company after the acquisition is lower than before the acquisition caused by the Cost of Capital is borne by the company have increased but NOPAT acquired by the company decreased, the culture shock caused by differences in work culture, and the acquirer company who does not have experience in the automotive industry.
PENYAJIAN LAPORAN KEUANGAN PADA KOPERASI SERBA USAHA MITRA MAJU KAMPUNG SUMBER SARI IMAM NAZARUDIN LATIF, DONISIUS. ELFREDA APLONIA LAU.
EKONOMIA Vol 4, No 3 (2015)
Publisher : EKONOMIA

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Abstract

Penelitian ini bertujuan untuk mengetahui penyajian laporan keuangan Koperasi Serba Usaha “Mitra Maju” Kampung Sumber Sari telah sesuai dengan Pernyataan Standar Akuntansi Keuangan (PSAK) No. 27 .                Dasar teori yang digunakan adalah Akuntansi Keuangan menurut Imam Santoso adalah merupakan proses yang berpuncak pada penyiapan laporan keuangan perusahaan secara menyeluruh untuk digunakan oleh pihak internal dan eksternal perusahaan dalam rangka pengambilan keputusan. Pengertian Koperasi menurut Ima Suwandi adalah sebuah perusahaan dimana orang-orang berkumpul bukan untuk menyatukan uang atau modal melainkan sebagai akibat kesamaan kebutuhan ekonomi. Neraca menyajikan informasi mengenai asset, kewajiban dan ekuitas koperasi pada waktu tertentu. Perhitungan Hasil Usaha menurut Revrisonad Baswir adalah sisa hasil usaha merupakan pendapatan koperasi yang diperoleh dalam satu tahun buku. Alat analisis yang digunakan dalam penelitian ini adalah perhitungan neraca dan perhitungan hasil usaha menurut PSAK No. 27.                Berdasarkan hasil penelitian didapatkan kesimpulan sebagai berikut: 1. Pada neraca yang dibuat oleh Koperasi Serba Usaha “Mitra Maju” Kampung  Sumber Sari diketahui adanya anggota yang belum membayar simpanan pokok dan simpanan wajib tetapi tidak disajikan sebagai piutang simpanan pokok dan simpanan wajib. Menurut PSAK No.27 tentang Akuntansi Perkoperasian, Simpanan pokok dan simpanan wajib yang belum diterima dari anggota disajikan sebagai piutang simpanan pokok dan simpanan wajib.2. Pada Perhitungan Hasil Usaha yang dibuat Koperasi Serba Usaha “Mitra Maju” Kampung Sumber Sari  belum sesuai dengan PSAK. No. 27, karena adanya penyajian pendapatan koperasi yang berasal dari anggota tidak disajikan terpisah. Menurut PSAK No. 27, tentang Akuntansi Perkoperasian, pendapatan koperasi yang berasal dari anggota, beban usaha dan beban perkoperasian juga harus disajikan terpisah dalam laporan PHU ( Perhitungan Hasil Usaha ).
ANALISIS PROFITABILITAS PERUSAHAAN DAERAH AIR MINUM (PDAM) KUTAI BARAT Adi Suroso, Windy Finati Sari, Titin Ruliana,
EKONOMIA Vol 4, No 3 (2015)
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Abstract

The problem in this study is whether viewed from the aspect Profitability Net Profit Margin, Return on Investment, and Return On Equity Regional Water Company Kutai Barat in 2014 increased compared to the year 2013.The method used in this study focused on the Regional Water Company Kutai Barat that focuses on the financial statements to see the growth of the company's profitability in 2013 and 2014. The report is used to analyze the level in managing the financial statements are measured from the ratio of profitability (profitability ratios ) from the aspect of net profit margin, return on investment , and return on equity at the Regional Water Company Kutai Barat in 2013 and 2014. Basic theory used is Management Accounting by using financial ratio analysis.Based on the analysis of the results of research conducted as follows: The ratio of net profit margin in 2013 amounted to (92.3%) and in 2014 of (119.64%) indicate that the net profit margin in 2014 has not increased compared to 2013. The ratio of Return On Investment in 2013 amounted to (10.04%) and in 2014 amounted to (16.28%) indicate that the return on investment as the year 2014 has not increased compared to 2013. The ratio of return on equity as the year 2013 amounted to (10.34%) and the 2014 amounting to (17.34%) showed that the return on equity in 2014 has not increased compared to 2013
PENGEMBALIAN INVESTASI PADA PT PAULA JAYA DI SAMARINDA Elfreda Aplonia Lau, Melida Frensiska P, LCA. Robin Jonathan
EKONOMIA Vol 5, No 1 (2016)
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Abstract

The purpose of this study was to determine maximum limit of return heavy equipment in the form of Excavator brand Caterpillar 320D and Dump Truck brand Hino 130HD in PT. Paula Jaya Samarinda. The analysis tools being used was Payback Period, by examining operating cost, investment cost, and depreciation costs heavy equipment Excavator brand Caterpillar 320D and Dump Truck brand Hino 130HD in PT. Paula Jaya Samarinda followed by a search for the value of proceed/Net Cash Flow. Based on the results of a study the return of investment Excavator Caterpillar 320D for 4 years and 3 months and Dump Truck Hino 130HD for 4 years and 5 months, from the results payback period is shorter than the economic life and management estimates about the maximum return on investment during 7 years calculated from the purchase of heavy equipment in 2011
ANALISIS PEMBAYARAN GAJI DAN UPAH TENAGA OPERATOR PADA PT. THIESS CONTRACTOR INDONESIADI SANGATTA , SUYATIN, RIA AGUSTINE , ELFREDA A.LAU
EKONOMIA Vol 4, No 2 (2015)
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Abstract

The objective is to determine the payment of salaries of employees PT.Thiess operator Contractor Indonesia.Rumusan matter whether Amountpayment of salaries and wages of employees at PT. Thiess Contractor Indonesia in accordance with the regulations Sangatta East Kalimantan Governor No. 561 / K.806 / 2013.Basic theory of Human Resource Management outlines the Definition of Management and Human Resources, Interest, Wages, Analysing Wage Wages method, the basic assessment Wage and Wage measurement. Hypothesis: Is the amount of salaries and wages of employees PT.Thiess Contractor Indonesia paid in accordance with the decision Gunernur or based PP.Menkeu No. 162 / PMK.011 / 2012 and the amount of non-taxable income.Based on data analysis, the minimum wage of Rp. 1,956,535, - companies provide wages higher than the minimum wage of Rp. 2.000.000, - higher.It can be concluded that the imposition of a pay system based on hours worked by the employee obtained the greater number of hours of work, the higher the income the salary received by the employee PT.Thiess Contractor Indonesia
PENGARUH PELAYANAN TERHADAP KEPUASAN ANGGOATA KOPERASI SIMPAN PINJAM ETAM MANDIRI DI SAMARINDA rina, Sutanto Daniel
EKONOMIA Vol 4, No 2 (2015)
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The purpose of this jurnal  is the effect of satisfaction of service to credit union members Koperasi Simpan Pinjam Etam Mandiri Samarinda.The results obtianed from the test last results obtained F 3.754 F Count>F Table 2.606.t test results obtained that the value of each variable,physical environment with 4,176 t count> t table  2,021,responsiveness to 0.902 t count< t table 2,021,reliability with -0,487 t count< t table 2,021,empathy with  -0.140 t count< t table 2,021,confidence with  0.101 t count< t table2,021 that not all variables of service quality significantly influence satisfaction of members of cooperatives.Among the five variables of service quality in the know that most influential variable is the variable physical environment,show that in the analysis of the results of the partial correlation coefficient 0.527 or 52,7%.
KEPUASAN INVESTOR DALAM PERDAGANGAN EMAS SISTEM ONLINE TRADING PADA PT.BEST PROFIT FUTURES SAMARINDA Rina Masithoh, Feri Robingatin, Theresia Militina,
EKONOMIA Vol 4, No 2 (2015)
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Abstract

Penelitian ini bertujuan untuk mengetahui mengetahui pengaruh tangible, responsiveness, reliability, empathy, dan assurance secara bersama atau simultan terhadap kepuasan investor perdagangan emas sistim online trading pada PT. Best Profit Futures di Samarinda, dan mengetahui pengaruh yang dominan dari tangible, responsiveness, reliability, empathy dan assurance terhadap kepuasan investor perdagangan emas sistim online trading pada PT. Best Profit Futures di Samarinda.Penelitian  akan  difokuskan  pada  tingkat  kepuasan  yang  diberikan  oleh  PT.Best  Profit  Futures  Samarinda  terhadap  para  investor. Populasi berjumlah 2.375 orang investor dan sampel 96 orang investor, dengan menggunakan teknik pengumpulan data dari Husin Umar (2006:146).Alat analisis yang digunakan adalah alat analisis statistik Regresi Linier Berganda, yaitu Uji Serentak (Uji F) dan Uji Parsial (Uji t).Analisis ini dapat dibantu dengan menggunakan perhitungan program komputer SPSS versi 16.0.Variabel-variabel pelayanan dengan indikator tangible (bukti fisik), responsiveness (daya tanggap), realibility (realibilitas), empathy (perhatian), dan assurance (jaminan) PT.Best Profit Futures Samarinda berpengaruh signifikan terhadap kepuasan nasabah/investor.Dari analisis dan pembahasan di atas dapat dilihat bahwa PT.Best Profit Futures Samarinda sudah sepenuhnya sesuai variabel pelayanan dengan indikator-indikator pelayanan berpengaruh signifikan terhadap kepuasan investor PT.Best Profit Futures Samarinda. Dengan demikian dapat disimpulkan bahwa hipotesis yang telah dikemukakan di bab terdahulu dapat diterima
KONTRIBUSI PAJAK HOTEL, PAJAK RESTORAN DAN PAJAK REKLAME TERHADAP PENINGKATAN PAD DI KABUPATEN KUTAI TIMUR Imam Nazarudin Latief, Afif Fajarrachman, Elfreda A.Lau,
EKONOMIA Vol 4, No 3 (2015)
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Abstract

Penelitian dilakukan pada Dinas Pendapatan Kabupaten Kutai Timur. Konsepsi pemikiran awal diberlakukannya Otonomi Daerah adalah pembagian pendapatan (incomes distribution). Perwujudannya nampak dalam bentuk kebijakan desentralisasi fiskal yang mengandung pengertian bahwa Kepala Daerah diberikan kewenangan  untuk memanfaatkan sumber keuangan sendiri dan didukung oleh perimbangan keuangan antara pusat dan daerah.Pengukuran kontribusi tersebut dilakukan dengan membandingkan antara Pajak Hotel, Pajak Restoran dan Pajak Reklame yang telah ditetapkan dengan Pendapatan asli Daerah. Indicator yang ditetapkan untuk indicator input adalah target yang digunakan, sedangkan indicator output adalah target Pendapatan Asli Daerah. Indicator output yang ditetapkan masing menggunakan indicator yang bersifat umum dan kualitatif.The study was conducted at the Department of Revenue of Kutai Timur. Conception thought the introduction of regional autonomy is the distribution of income (incomes distribution). Manifestations appear in the form of fiscal decentralization policy which implies that the Regional Head has the authority to utilize its own financial resources and be supported by the financial balance between the center and regions.Measurement of the contribution made by comparing the hotel tax , restaurant tax and advertisement tax that has been set with the original Revenue Regions . Indicator set for input indicator is the target used , while the output indicator is the target of local revenue . Indicator outputs are set each using indicators that are general and qualitative
ANALISIS KINERJA BATAS TINGKAT SOLVABILITAS MINIMUM (BTSM) PADA PT. ASURANSI JIWA MANULIFE INDONESIA 2011 – 2013 rina masitoh, Haekal Ryan, LCA.Robin Jonathan,
EKONOMIA Vol 4, No 3 (2015)
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Abstract

PT . Asuransi Jiwa Manulife Indonesia di dirikan pada tahun 1985, PT. Asuransi Jiwa Manulife Indonesia merupakan Manulife Financial Corporation, grup penyedia layanan keuangan dari Kanada yang beroperasi di Asia, Kanada, dan Amerika Serikat.      Dengan surat izin perusahaan nomor: S.254/MK.17/99 serta Keputusan Menteri Keuangan Republik Indonesia nomor Kep 020/KM.13/1989. Manulife Indonesia menawarkan beragam layanan keuangan termasuk asuransi jiwa, asuransi kecelakaan dan kesehatan, layanan investasi dan dana pensin kepada klien individu maupun pelaku usaha di Indonesia. Melalui jaringan lebih dari 11.000 karyawan dan agen professional yang tersebar  di 25 kantor pemasaran, Manulife Indonesia melayani lebih dari 2 juta klien di Indonesia. Batas Tingkat Solvabilitas Minimum adalah suatu jumlah minimum tingkat solvabilitas yang ditetapkan, yaitu sebesar jumlah dana yang dibutuh kan untuk menutup resiko kerugian yang mungkin timbul sebagai akibat dari deviasi pengelolaan kekayaan. Pengukuran rasio pencapaian solvabilitas atau batas tingkat solvabilitas minimum (BTSM). Dengan rumusan kekayaan yang diperkenankan dikurangin kewajiban dibagi BTSM dikali 100%. Harus lebih dari ketetapan   yang  telah ditetapkan oleh pemerintah yaitu sebesar 120% untuk tahun 2011, tahun 2012 dan tahun 2013. Tujuan dari penulisan ini adalah untuk mengetahui Batas Tingkat SolvabilitasMinimun (BTSM) dari PT. Asuransi Jiwa Manulife Indonesia dalam hal pengukuran kinerja keuangannya dengan menggunakan metode RBC untuktahun 2011, 2012 dan 2013. Dari analisa tersebut maka penulis berkesimpulan bahwa hasil perhitungan menunjukkan rasio pencapaian solvabilitas pada tahun 2011 sebesar 33.170,83%, tahun 2012 sebesar 39.083,33% dan tahun 2013 sebesar 59.335,83%. Maka Batas Tingkat Solvabilitas Minimum yang dimiliki PT. Asuransi Jiwa Manulife Indonesia telah melampaui Batasan Tingkat Solvabilitas yang ditetapkan pemerintah (Depkeu).
PENGARUH LINGKUNGAN KERJA DAN MOTIVASI KERJA TERHADAP KEPUASAN KERJA KARYAWAN PDAM TIRTA TUAH BENUA KUTAI TIMUR Mardiana, Wuryastuti, Titin Ruliana,
EKONOMIA Vol 4, No 3 (2015)
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Abstract

The main objective of this study was to determine the influence of working environment and work motivation on employees job satisfaction PDAM Tirta Tuah BenuaEast Kutai. The noun collected through questionnaires and conducted on 110 employees of PDAM Tirta Tuah Benua East Kutai periode of 2013. Analysis of the datain this study using SPSS version 16.0, the sampling technique used was simple random sampling and testing technique of noun used in this research include testing the validity of the factor analysis, the cronbachalpha reliability test with multiple linier regression analysis, to test and prove the research hypothesis.Analysis result showed that the count results helping by SPSS 16,0 Concluded that Fhit = 10,2 with 0,000 significant. Work miliew (X1) positive effect significant with work satisfied of PDAM Tirta Tuah Benua East Kutai worker. Work motivation (X) positive effect significant with work satisfied of PDAM Tirta Tuah Benua East Kutai worker. Work miliew (X1) and Work Motivation (X2) effect significant with work satisfied of PDAM Tirta Tuah Benua East Kutai.Hypothesis shows that H1 = Work Environment significant posititive effect on employee job satisfaction of PDAM Tirta Tuah Benua East Kutai.H2 = Work Motivation significant positive effect on employees job satisfaction of PDAM Tirta Tuah Benua East Kutai.H3 = Working Environment significant positive effect on employee job satisfaction of PDAM Tirta Tuah Benua East Kutai.Test sig t greater at 5% then there heterokedastisitas.Value F arithmatic performance of employees is greater than the F table ( 4,42) so that Ho is rejected and Ha be accepted.If significant level below 0,05 then the hypothesis be accepted.If level significanly greater than 0,05 then the hypothesis is rejected.Based on the anlysis,the authors provide suggestions for further research are expected to be examined by other variables beyond the variables that have been investigated in order to obtain a more varied results that can affect the job saticfaction of employees.

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