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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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FORECAST OF ENTRANCE TICKETS UPT.KEBUN RAYA UNMUL SAMARINDA (KRUS) SAMARINDA Eka Yudhyani, RISMA SAFITRI, Theresia Militina,
EKONOMIA Vol 4, No 3 (2015)
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Abstract

This research aims to knowing its rise or fall forecasting sales of entrance tickets which is conducted by  UPT.Kebun Raya Unmul Samarinda 2015.            As a basis in this study the authors take theories and concepts of experts of economics associated with the theory of the budget,forecasting.as for as the base support this research is forecasting,marketing.            In the research it is presented by hypothesis that is “it is suspected ases by forecasting sales tickets which is conducted by UPT.Kebun Raya Unmul Samarinda           2015 the experience of increase.            From data result which dihim also writer in the research,writer calculate sale  entrance tickets UPT.Kebun Raya Unmul Samarinda From year 2010 reaches 2014.after calculate and know turnover entrance ticket,writer use analyzer in the form of statistic use formula method Least Square.            Form result calculate which performed by writer to forecast entrance ticket UPT.Kebun Raya Unmul Samarinda for year 2013 Rp.1.143.902.700 and year 2014 Rp.1.295.510.000 the experience of increase 9,04% from sale year 2013.while for forecasy of year 2014 Rp.1.295.510.000 and year 2015 Rp.1.499.785.378 the experience of increase 12,02% for sale of year 2014
REKONSILIASI FISKAL PADA PT. KARYA INSAN SATU NAMA DI SAMARINDA Imam Nazarudin Latif, Muhammad Yatim, H. Eddy Soegiarto K,
EKONOMIA Vol 4, No 3 (2015)
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Abstract

The aim of this study was to determine differences in income and expenses based Standar Akuntansi Keuangan (SAK) and Tax Law, calculating the reconciliation to the financial statements so that it can be used as a commercial bases of corporate income tax in accordance with the provisions of Tax Law. Basic theory used is the Law for Corporate Income Tax. The hypothesis raised is "Reconciliation Fiscal PT. Karya Insan Satu Nama, not in accordance with the provisions of Tax Law No. 36 of 2008 ". The analytical tool used in this study is the commercial and tax reconciliation table. Results from this study is the fiscal correction so that the charging SPT WP Agency PT. Karya Insan Satu Nama Year 2013 is not in accordance with the laws of taxation
PERHITUNGAN HARGA POKOK PRODUKSI CPO (CRUDE PALM OIL) PADA PT. SWAKARSA SINARSENTOSA DI SAMARINDA Adi Suroso, Merisa Oktavia, Titin Ruliana,
EKONOMIA Vol 4, No 3 (2015)
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Abstract

PT. Swakarsa Sinarsentosa is a company engaged in the palm oil industry in the form of CPO (crude palm oil) and has several factories as a means of supporting the activities of the companies in the form of refined palm produce CPO. CPO was created as the main material for edible oil and also the use of palm oil as a cosmetic ingredient depends on the willingness of consumersTo determine the magnitude of the cost per tons CPO produced by PT. Swakarsa Sinarsentosa used basis for calculating the cost of production to by the company with the full costing method. Having in mind the cost of production is determined by the company with the full costing approach. It will show the difference of the two main components of the overall cost of goods and cost of goods per tons CPO.The purpose of this study was to determine differences in the calculation of the cost of production per tonne of CPO between the company according to the method of calculating the cost of production approach to full costing. Basic theory of management accounting used by using a method of analysis of the cost of production approach to full costing.Based on the analysis and discussion, the conclusions of this study as follows That the amount of the cost of production according to the calculations of PT Swakarsa Sinarsentosa Samarinda is smaller than the calculation of the treatment method of full costing. This means that there is a difference that should be correction. Cost of CPO by PT Swakarsa Sinarsentosa Samarinda is smaller than the calculation of the treatment method of full costing This means that there is a difference in the cost per ton of CPO. The difference is caused by differences in the calculation of the product is lost at the end of the process according to the PT Swakarsa Sinarsentosa. That consistent with the hypothesis put forward the hypothesis put forward is supposed that the calculation of the cost of production of CPO PT Swakarsa Sinarsentosa smaller when calculated using the cost method of production received full costing approach.
CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN KINERJA KEUANGAN PADA PT. PUPUK KALTIM Camelia Verahastuti, Sayanti, Titin Ruliana,
EKONOMIA Vol 4, No 3 (2015)
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Abstract

The purpose the research is to examine the effect of corporate social responsibility (CSR Disclosure) to the financial performance at Pupuk Kaltim limited liability company. Basic Theory used is financial accounting, corporate social responsibility and financial performance. In this researchs the company’s  financial performance is measured by using Return On Asset (ROA), Return On Equity (ROE), Return On Sales (ROS) and Current Ratio. Independent variables used in this research is the Corporate Social Responsibility with 79 disclosure according GRI, while the dependent variable is financial performance.Research sample was Pupuk Kaltim limited liability company, year research periode 2012-2014. Data collected by the method of documentary and literature.The research data is analyzed by using simple linear regression with SPSS V.20The result showed that the corporate social responsibility (CSR) has no significant effect on the financial performance. This is shown ROA = Sig 0.488 > 0.05, ROE = Sig 0.821 > 0.05, ROS = Sig 0.821 > 0.05 and Current Ratio = Sig 0.184 > 0.05
PENGEMBALIAN INVESTASI PADA PT PAULA JAYA DI SAMARINDA Elfreda Aplonia Lau 3, Melida Frensiska P, Robin Jonathan2,
EKONOMIA Vol 4, No 3 (2015)
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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.
KINERJA KREDIT USAHA RAKYAT PT. BANK RAKYAT INDONESIA (PERSERO) Tbk. CABANG SAMARINDA UNIT SUNGAI PINANG DALAM Rina Masitoh H, Rita Lisu Lottong. Titin Ruliana,
EKONOMIA Vol 4, No 3 (2015)
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Abstract

PT. Bank Rakyat Indonesia (Persero) Tbk. Cabang Samarinda Unit Sungai Pinang Dalam adalah merupakan bank yang dimiliki pemerintah pusat memiliki kegiatan berupa menghimpun dana dari masyarakat (funding), menyalurkan dana ke masyarakat (lending) dan memberi jasa-jasa bank lainnya (service). Modal utama bagi PT. Bank Rakyat Indonesia (Persero) Tbk. Cabang Samarinda Unit Sungai Pinang Dalam hingga saat ini berasal dari pemilik modal dan nasabahnya.Penelitian ini bertujuan untuk mengetahui kinerja kredit usaha rakyat pada PT. Bank Rakyat Indonesia (Persero) Tbk. Cabang Samarinda Unit Sungai Pinang Dalam dari tahun 2012 sampai dengan tahun 2014 diukur dari Loan To Equity (LTE), Credit Risk Ratio (CRR) dan Provission for Loan Losses (PLL).Pengukuran dengan menggunakan Loan To Equity (LTE) dari tahun 2012 sampai tahun 2014  diketahui kinerja KUR pada PT. Bank Rakyat Indonesia (Persero) Tbk. Cabang Samarinda Unit Sungai Pinang Dalam mengalami penurunan yaitu mempunyai rasio yang semakin kecil yang artinya bank mampu mengelolah kredit atau menekan jumlah kredit bermasalah.Pengukuran dengan menggunakan Credit Risk Ratio (CRR), diketahui kinerja kredit usaha rakyat pada PT. Bank Rakyat Indonesia (Persero) Tbk.Cabang Samarinda Unit Sungai Pinang Dalam tahun 2012 sampai tahun 2013 mengalami kenaikan yaitu mempunyai rasio yang semakin tinggi yang artinya kinerja KUR tidak sehat dalam kemampuan manajemen bank dalam meminimalisir resiko kegagalan kredit bank. Sedangkan tahun 2014 mengalami penurunan yaitu mempunyai rasio yang semakin kecil yang artinya kinerja KUR sehat dalam kemampuan menajemen bank dalam meminimalisir resiko kegagalan kredit bank.Pengukuran dengan menggunakan Provission for Loan Losses (PLL), diketahui kinerja kredit usaha rakyat pada PT. Bank Rakyat Indonesia (Persero) Tbk. Cabang Samarinda Unit Sungai Pinang Dalam tahun 2012 sampai tahun 2013 mengalami kenaikan yaitu mempunyai rasio yang semakin tinggi yang artinya kinerja kredit bank kurang baik yaitu efektivitas pengelolahan kredit bank banyak mengalami kemacetan kredit. Sedangkan tahun 2013 sampai dengan tahun 2014 mengalami penurunan yaitu mempunyai rasio yang semakin kecil yang artinya kinerja kredit bank baik yaitu efektivitas pengelolahan kredit bank tidak banyak mengalami kemacetan kredit.
PENENTUAN HARGA JUAL AMPLANG PADA ANISA AMPLANG DI SAMARINDA Elfreda Aplonia Lau, Zahrah Bibi. M, Lca. Robin Jhonathan,
EKONOMIA Vol 4, No 2 (2015)
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Abstract

The purpose of this study was to determine the percentage increase in selling price per pack amplang set by Enterprises. Formulation of the problem in this study Is amplang pricing sell for Rp 10,000, - per set Ons Enterprises Anisa has a 17.5% gain. Basic theory of management accounting is used, the hypothesis in this study that the percentage increase in the selling price set by Anisa Enterprises using mark-up wisdom greater than 17.5%Based on the results of the analysis and discussion:Cost of Production amplang with regard to the cost elements of the cost of production Raw material costs, Costs Direct Labor and Factory Overhead and General & Marketing costs resulting calculation of Cost of Production per day of Rp. 1,697,358, -.Cost of Production for 1 ounce size is Rp. 1,697,358, - 220 packs divided by Rp. 7715, -Price Mark-Up in theory = Rp. 7715 + (Rp. 7,715, - x 17.5%) = Rp. 9065, - Price Mark-Up according to calculations greater than 10,000, - according to calculations by the company or by 29.6% of the cost of production.The hypothesis put forward earlier that allegedly setting the selling price set by the Business amplang Anisa already give a greater profit margin of 17.5% accepted on the grounds that the selling price set Anisa Enterprises is Rp. 10,000, - above the cost of production and the price mark-up is 29.6% of the cost of production amplang, while the results of calculations using the selling price Mark-Up 17.5% obtained Mark-Up selling price of Rp. 9065, -. This means that dikenakkan Mark-Up by Anisa Enterprises in the sale price amplangnya benefit greater than 17.5%.
KEPEMIMPINAN DAN KEPUASAN KERJA PEGAWAI PADA DINAS PERINDAGKOP & UKM KABUPATEN KUATAI BARAT Adi Suroso, Meta Yunina Bela, Theresia Militina,
EKONOMIA Vol 5, No 1 (2016)
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Abstract

This study aims to determine the leadership style directive and participative leadership style on job satisfaction of employees in the department Perindagkop and UKM West Kutai Barat, as well as to determine the variables the dominant influence on employee job satisfaction.               The population in this study are employees of agencies Perindagkop and UKM West Kutai amounted to 38 employees . The sampling technique conducted a census ( all population sampled ). Data collection techniques done by field research in the form of questionnaires and direct observations, as well as literature.               Model analysis used is multiple linear regression, hypothesis testing using a tool with F test and t test, tools application program SPSS. The correlation coefficient R is 0,797, interpretation of multiple correlation coefficient in the interval from 0,60 to 0,79 that is at the level of a strong relationship between the leadership style of directive and participative leadership style on job satisfaction of employees. The coefficient of determination of 0,636 means that the directive style of leadership and participative leadership style has amounted to 63,60 % influence on job satisfaction of employees in SMEs Perindagkop and Kutai Barat , while the remaining 36,40 % influenced by other variables that are not included in this research.            Based on the test results F = 30,518 with a significant level of 0,000 < α = 0,05, thus directive style of leadership and participative leadership style is jointly significant effect on job satisfaction ( Y ) employees at Perindagkop and UKM Kutai Barat. T test results showed  beta value of 0,274 with 0,064 significance level value of alpha ( α ) = 0,05 means the directive leadership style not significant effect on employee job satisfaction. T test for beta  0,571 with a significance level of 0,001 < α = 0,05 in other words, a significant and dominant influence on employee job satisfaction ( Y ) Perindagkop and UKM Kutai Barat , this means that the researchers propose the hypothesis is accepted.
PENGARUH TABUNGAN TERHADAP PENINGKATAN DANAPIHAK KETIGA (DPK) BANK PEMBANGUNAN DAERAH KALIMANTAN TIMUR PADA TAHUN 2010 – 2012 , Mardiana, Yandi Juliandi , ELFREDA A.LAU
EKONOMIA Vol 4, No 2 (2015)
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Abstract

Now that the basic problem in this paper is whether there is influence between savings consist of savings simpeda, al amin savings, savings freshman and my savings to fund third parties on BPD Kaltim from 2010 until 2012, and the variables which influence the dominant of third-party funds.The first hypothesis is the hypothesis that the variables are used to explain the existence of third-party funds BPD Kaltim, hypotheses second, third, fourth and fifth variables simpeda savings, savings al amin, saving my freshman and saving significant effect on third party funds BPD Kaltim period 2010 - 2012 , where the variable savings freshman has a more dominant influence of third-party funds BPD Kaltim period 2010-2012.This study aims to find out whether the model is used to explain the existence of third party funds in BPD Kaltim, the variables consist of variables simpeda savings, savings al amin, savings freshman and my savings are significantly influential on third party funds BPD Kaltim period 2010 - 2012, and to know which variables are most influential to gain greater BPD Kaltim.Analysis tools used in this study are multiple linear regression analysis, assisted by using SPSS statistical software.Basic theory used in this study is Accounting, Financial Management, Financial Institutions, Banks, Financial Statement, Definition and Types of Sources of Funds Bank.But when do the research can be concluded that the model used to predict the existence of third-party funds savings BPD Kaltim and tend to move up from year to year and still give a great contribution to the third-party funds BPD Kaltim.
ANALISIS KELAYAKAN FINANSIAL BUDIDAYA JAMUR TIRAM PUTIH DI SAMARINDA Robin ,Titin, PATKU ROHMAN
EKONOMIA Vol 4, No 2 (2015)
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This study aimed to analyze the costs, revenues cultivation of oyster mushroom, acceptance of the cost (R/C ratio), return on costs (B C ratio), the calculation of relevant costs, Break Event Point (BEP) and capital budgeting (Payback Period , Return On Investmen, Net Present Value) to look at the feasibility of oyster mushroom cultivation in Samarinda.Based on the survey results revealed huge investment costs incurred by using LPG fuel is greater than the cost of the investment using wood fuel in the sterilization process with the difference in cost of USD 1,550,000, operating costs using LPG fuel is greater than the operating costs with fuel timber with a difference of USD 825 833, income using wood fuel is more profitable compared to revenues with LPG fuel with a difference of USD 51 666, the profit in one period using wood fuel is more profitable compared with a profit with LPG fuel with a difference of USD 877 499, R/C ratio and B/C ratio of white oyster mushroom business in Samarinda can already be said to be feasible because of the value of R/C ratio> 1 and the B/C ratio> 0 and BEP stating the business is profitable and beneficial

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