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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
 33   34   35   36   37 
ANALISIS MODAL KERJA PADA CV. BAGUS JAYA SANGATTA Imam Nazarudin Latif2, Iswanto, Elfreda A Lau2,
EKONOMIA Vol 4, No 2 (2015)
Publisher : EKONOMIA

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Abstract

This study aims to find out about the use of working capital in the CV. Bagus Jaya particularly in working capital turnover,this study from 2010 to 2012.Resereach activities will be undertaken ,nameely : literature study, field observations, interviews, documentation, data collection, and analysis.theData collected in thus study include : general description cv. Bagus Jaya ,organizational structure,the consolidated balance sheet and income statment.      Formulation of the problem in this study is whether the working capital on the cv.Bagus Jaya in 2011 and 2012 have been efficient ?The hypothesis study is the use of working capital in the CV.Bagus Jaya have efficient. Basic theory used is finansial management,outlines some of the basic theories, hypotheses and conceptual definition.Analyisis tools and research hypotheses used the working capital turn over includes sales and use of working capital.      Results of the analysis showed that the working capital turn over in 2010 amounted to 11,62 times and in 2011 amounted to 12,65 times ,this is caused due to sales in 2011 decreased by 7% while a much larger working  capital decreased by 14% which resulted in an increase working capital turn over.       For working capital turn over in 2012 decreased by 2,46% times to 10,19% this is caused due to in creased working capital by 47% and sales rose only 19% this result working capital turn over in a fall.    Thus,the hypothesis of this study based on the analysis and discussion of the obtained conclusion that working capital 2010 until the  2012 fluctuated so that this hypothesis is rejected.
ANALISIS PENGAKUAN PENDAPATAN PERUSAHAAN KONSTRUKSI PROYEK BENDUNGAN MARANGKAYU PADA PT.LUHRIBU NAGA JAYA SAMARINDA Camelia Verahastuti, Aris Farmuzi, Elfreda Aplonia Lau,
EKONOMIA Vol 4, No 3 (2015)
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Abstract

Construction services is a sector that will continue to grow as long as the construction is still running. Currently, development in Indonesia is increasing, whether the construction of buildings, factories, public facilities and on.Therefore, one element of which is closely related to the size of the profit generating companies is revenue. Revenue should be measured at the fair and it must be ensured in accordance with the revenue recognition and the principle - the principle of Statement of Financial Accounting Standards (SFAS) No. 34 PT. Luhribu Naga Jaya method for the physical Progress, revenue recognition method used by the company is not in accordance with the applicable financial accounting standards that SFAS No. 34 on construction services             Basic theory used is the Accounting Theory by means of a comparative analysis that compares the company's financial statements with the financial statements in accordance with Statement of Financial Accounting Standards (SFAS) No. 34 on the Recognition Revenue Construction Company
PENGARUH PROMOSI TERHADAP KEPUTUSAN PEMBELI PADA ANGKRINGAN MAS JUNS DI KOTA SAMARINDA Elfreda A Lau, Tyas Riris Nurdiansyah, LCA. Robin Jonat
EKONOMIA Vol 4, No 3 (2015)
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Abstract

Angkringan effort in Samarinda growing rapidly angkringan marked with the number of new businesses established. One of them is Angkringan Mas Juns that have good potential for the development of business with consumers more and more. Many of today's consumer, make not all consumers can obtain maximum service. So that business owners plan to rent a place of business bigger with the addition of facilities for services provided can be maximized.The purpose of this study was to determine whether the factor of discounting and promotion of social media affect the sale in Angkringan Mas Juns. Formulation of the problem in this study is whether the promotion activities significantly influence the increase in the sales of the product on Angkringan Mas Juns in Samarinda. 50 respondents participated in the study. Data collection method is by using a questionnaire and analyzed using multiple linear regression analysis.Results of the analysis showed that the granting of discounts and promotional social media influence on sales results in Angkringan Mas Juns well together or partially.
PENGARUH PENGALAMAN KERJA DAN MOTIVASI TERHADAP KINERJA PEGAWAI PADA BAGIAN PEMBANGUNAN SEKRETARIAT KABUPATEN KUTAI TIMUR Heriyanto, Novi Yulianti, H. Eddy Soegiarto K,
EKONOMIA Vol 4, No 3 (2015)
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Abstract

The study aims to determine the effect of work experience and motivation on employee performance. Specifically this study aims to find out how the effect of work experience on employee performance and determine how well the effect of motivation on employee performance, as well as to determine the effect of work experience and motivation at the same time the performance of employees in the Secretariat of the Development Section of East Kutai. In this study, the central issue is whether there is influence of work experience and motivation to employee performance at the Secretariat of the Development Section of the East Kutai Regency partially or simultaneously.The analytical method used in this research is descriptive analysis method and quantitative analysis with multiple linear regression analysis. The population in this study are all Employees In The Development Secretariat of the East Kutai Regency which amounted to 40 employees. The sample in this study using a sampling method saturated consisting of 40 Employees In The East Kutai District Development Secretariat.The results showed that the work experience and motivation in a positive and significant effect on the performance of employees in the Secretariat of the Development Section of East Kutai. Based on the results of the coefficient of determination that the relationship Y variable (performance) is influenced strongly by the variable X1 (work experience) and X2 (motivation) amounted to 91.9% and the remaining 8.1% is influenced by other factors not examined in this study , Partial test variable work experience (X1) on employee performance (Y) based on the results obtained by analysis of t count equal to 9.886 with a significant (0.00> 0.05) so that there are positive influence and significant between work experience and performance of employees and the motivation variable (X2) on the performance employees (Y) based on the results obtained by analysis of 3,139 t value and significant positive effect it can be seen from the significant value (0.003 <0.05), which means that if the motivation improved the performance of employees will increase. Partial assay results indicate that the work experience variable most dominant influence employee performance on the part of the Secretariat of the East Kutai Regency Development.
REMUNESASI, PENGAWASAN, KONDISI KERJA, FASILITAS KERJA DAN KEPUASAN KERJA (Pegawai Kecamatan Muara Jawa) Elfreda Aplonia Lau, Ica Ida Wati, Robin Jhonatan,
EKONOMIA Vol 4, No 3 (2015)
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Abstract

The purpose of this study was to determine the Influence of remuneration, supervision, working conditions, working facilities, job satisfaction and effectiveness To determine the extent of the influence of remuneration, supervision, working conditions, working facilities on job satisfaction.Formulation of the problem is the Are Remuneration significant effect on job satisfaction, Is Monitoring significant effect on job satisfaction, Is Working Conditions have a significant effect on job satisfaction, Is Work Facilities significant effect on job satisfaction, What Remuneration, Supervision, Working Conditions and Working Facilities influence on satisfaction of employees working in the office Muara Jawa.Basic theory used is the human resources or manpower abbreviated SDM is that every human being. SDM consists of physical power and think every human being. Strictly speaking every human ability is determined by fikir power and physical power. Human or human resources becomes a key element in any activities conducted. Reliable equipment and advanced without the active role of HR does not mean anything.In this study, the hypothesis can be stated as follows:H 1. Remuneration significant effect on job satisfaction,H 2. Supervision significant effect on job satisfaction,H 3. Working conditions have a significant effect on job satisfaction,H 4. Facility significant effect on job satisfaction,H5. Remuneration, Supervision, Working Conditions, Job Facility jointly significant effect on job satisfaction.The sampling technique used in this research is purposive sampling. The research instrument in this study using the Continuous scale Rating Scale. As for the data collection technique using a questionnaire.Results of this study to obtain the effect of four jointly basically classified as large or very strong, and based on Fisher test (Test-F) to prove that the effect is significant, because the F counted much larger than F table
PROGRAM KESELAMATAN, KESEHATAN KERJA DAN PRODUKTIVITAS KARYAWAN PT. KARYA DAMAI AGUNG SAMARINDA Ida Rahmawati, Indah Aprilya Mayasari, LCA. Robin Jonat.
EKONOMIA Vol 4, No 3 (2015)
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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh variabel keselamatan dan kesehatan kerja terhadap produktivitas kerja karyawan PT. Karya Damai Agung di Samarinda, serta untuk mengetahui Variabel yang berpengaruh dominan terhadap produktivitas kerja.Populasi dalam penelitian ini adalah karyawan bagian lapangan PT. Karya Damai Agung di Samarinda berjumlah 30 pegawai. Teknik pengambilan sampel dilakukan secara sensus (semua populasi dijadikan sampel). Teknik pengumpulan data dilakukan dengan cara penelitian lapangan dalam bentuk penyebaran kuesioner dan pengamatan langsung, serta studi pustaka.Model analisis yang digunakan adalah regresi linier berganda, menggunakan alat uji hipotesis dengan uji F dan uji t, alat bantu program aplikasi SPSS versi 16 for Windows.Nilai koefisien korelasi R adalah 0,797, interpretasi koefisien korelasi pada interval 0,60 – 0,79 yaitu berada pada tingkat hubungan yang kuat antara variabel keselamatan dan kesehatan kerja terhadap produktivitas kerja karyawan PT. Karya Damai Agung di Samarinda. Nilai koefisien determinasi   sebesar 0,636 berarti bahwa variabel keselamatan dan kesehatan kerja memiliki pengaruh sebesar 63,60% terhadap produktivitas kerja karyawan PT. Karya Damai Agung di Samarinda, sisanya sebesar 36,40% dipengaruhi oleh variable lain yang tidak termasuk dalam penelitian ini.Berdasarkan hasil uji F diperoleh  F hitung  > F tabel pada tingkat signifikansi 0,000 < α 0,005 dengan demikian variabel keselamatan dan kesehatan kerja secara bersama-sama berpengaruh signifikan terhadap produktivitas kerja karyawan PT. Karya Damai Agung di Samarinda.Hasil uji t menunjukkan X1 nilai beta 0,274 dengan tingkat signifikansi 0,064 nilai alpa (α) = 0,005 berarti kesehatan kerja berpengaruh tidak signifikan terhadap kepuasan kerja. Uji t untuk X1 beta 0,571 dengan tingkat signifikansi 0,001 < α = 0,005 dengan kata lain berpengaruh signifikan dan dominan terhadap produktivitas kerja karyawan PT. Karya Damai Agung di Samarinda
PENGARUH MOTIVASI TERHADAP PRODUKTIVITAS KERJA KARYAWAN PADA PT. PAMAPERSADA NUSANTARA DISTRIK KPC SANGATTA Adi Suroso, Reni Puji Lestari, H. Eddy Soegiarto K.,
EKONOMIA Vol 4, No 3 (2015)
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Abstract

Tujuan penelitian mengetahui pengaruh motivasi terhadap Produktivitas Kerja Karyawan pada PT. Pamapersada Nusantara Distrik KPC Sangatta.Populasi penelitian ini adalah semua karyawan PT. Pamapersada Nusantara Distrik KPC Sangatta bagian operator HD785_OB berjumlah 885 orang dengan jumlah sampel sebanyak 89 responden. Nilai R korelasi sebesar 0,710 menunjukkan bahwa terjadi hubungan yang kuat antara motivasi (variabel bebas) dengan produktivitas kerja karyawan (variabel terikat). Dengan demikian variabel motivasi dapat digunakan sebagai prediktor terhadap produktivitas kerja karyawan pada PT. Pamapersada Nusantara Distrik KPC Sangatta.F hitung sebesar 88,671 dengan taraf signifikasi 0.000 (sig ἀ< = 0,05) maka F hitung > F tabel 3,95. Hasil ini menunjukkan bahwa variabel bebas motivasi  berpengaruh signifikan terhadap variabel terikat produktivitas kerja karyawan pada PT. Pamapersada Nusantara Distrik KPC Sangatta. Dengan demikian hipotesis yang menyatakan ada pengaruh antara motivasi terhadap Produktivitas Kerja Karyawan pada PT. Pamapersada Nusantara Distrik KPC Sangatta, diterima.Variabel motivasi mempunyai pengaruh dominan, hal ini dibuktikan nilai t hitung variabel motivasi sebesar 9,41. Ini berarti hipotesis kedua yang menyatakan tidak ada pengaruh antara motivasi dengan Produktivitas Kerja Karyawan pada PT. Pamapersada Nusantara Distrik KPC Sangatta, ditolak.
KINERJA KEUANGAN PADA KOPERASI TIM PENGGERAK PKK KECAMATAN SEKOLAQ DARAT Adi Suroso, Priana Lisnani, Titin Ruliana,
EKONOMIA Vol 4, No 3 (2015)
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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
PENGUKURAN KINERJA PADA KOPERASI SEMOGA JAYA UNIT SIMPAN PINJAM DI TENGGARONG Suyatin3, Ainun Jariah1, Titin Ruliana2,
EKONOMIA Vol 4, No 3 (2015)
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Abstract

Tujuan penelitian  ini untuk mengetahui dan menganalisis kinerja Koperasi Semoga Jaya Unit Simpan Pinjam yang ditinjau dari empat perspektif balanced scorecard. Alat analisis yang digunakan untuk pengukuran kinerja yaitu ditinjau dari  empat perspektif balanced scorecard yaitu  perspektif keuangan menggunakan ukuran ROE, ROA perspektif pelanggan menggunakan ukuran customer retention, customer acquisition  perspektif proses bisnis internal menggunakan ukuran  service error rate serta perspektif pembelajaran dan pertumbuhan menggunakan ukuran  produktivitas karyawan. Kinerja Koperasi Semoga Jaya Unit Simpan Pinjam tahun 2014 secara keseluruhan dapat dikatakan kurang baik dari pada tahun 2013 karena dilihat dari ukuran-ukuran pada empat perspektif balanced scorecard kinerjanya  masing-masing mengalami penurunan dan rata-rata skor yang diperoleh yaitu -1. Berdasarkan hasil analisis dapat disimpulkan bahwa kinerja Koperasi Semoga Jaya Unit Simpan Pinjam tahun 2014  kurang baik dari pada tahun 2013
OPTIMALISASI PERSEDIAAN MAKANAN TERNAK PADA PT. MARGO SANTOSA DI SANGATTA Elfreda Aplonia Lau, Reynold Osmon, LCA. Robin Jonathan,
EKONOMIA Vol 4, No 3 (2015)
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Abstract

Problem Formulation Are Stocks Feed the planned PT. Margo Santosa in Sengata Already Optimal. The purpose of research to determine and calculate the optimal supply of food animals at PT. Margo Santosa in Sangatta. theory used in this study and Management Operations Management Persediaan.Data used are secondary data obtained from PT.Margo Santosa in Sangatta.Adapun hypothesis put forward Inventory Feed on PT. Margo Santosa in Sengata not optimal. Analysis of optimization of computer supplies, used the model analysis tools Economic Order Quantity (EOQ), with the following procedures: 1) . optimal inventory number 2) . storage costs per year 3) . total cost per year 4) . booking fee per year 5) calculate Safety Stock. Thus Hypothesis which states that the planned inventory Fodder PT Margo Santosa Sengata proven not optimal and acceptable

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