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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 PENGENDALIAN PERSEDIAN BAHAN BAKU PADA PABRIK ROTI SARTIKA DISAMARINDA Ida Rahmawati, Nani Banuwati, Elfreda A. Lau,
EKONOMIA Vol 4, No 2 (2015)
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Abstract

The problem faced in this study is whether the inventory control flour with the calculation of Economic Order Quantity (EOQ) conducted by Bakers Sartika been optimal?The purpose of this research is to know the planning and inventory control of raw materials applied and determine the level of efficiency before and after using Economic Order Quantity (EOQ) and Reorder Point (ROP).Basic Operational Management theories used to focus on the EOQ. Research hypothesis, Inventory Control Flour on Bread Company Sartika been optimal.The analysis tool used is the Economic Order Quantity (EOQ). The analysis showed that the EOQ and ROP suitable to be applied to the Bread Factory Sartika because the calculation of EOQ and ROP is more efficient than the calculation according to the company.Based on the analysis and discussion stated that the Inventory Control flour at Bakers Sartika been optimal. The company supports the hypothesis
PENGARUH MOTIVASI DAN PENGALAMAN KERJA TERHADAP PRODUKTIVITAS PEGAWAI PUSKESMAS LEMPAKE SAMARINDA Mardiana, Seri Nornaningsih, H. Eddy Soegiarto K,
EKONOMIA Vol 4, No 2 (2015)
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Abstract

With Human Resources planning through mature, work productivity of the existing workforce can be improved. Motivation and good work experience can also support the success of an organization in achieving its goals. The research objective was to determine the effect of motivation and work experience on the productivity of employees at Puskesmas Lempake Samarinda. This thesis discusses how the influence of motivation and work experience of the employee productivity lempake health centers. Data obtained through questionnaires by distributing questionnaires to 44 (forty-four) employees Puskesmas Lempake. Results of this research study showed that motivation variable (X1) and work experience variable (X2) positive and significant impact on employee productivity Puskesmas Lempake variable (Y). By Fhitung 9,408> F table 3.23. Regression analysis results showed a positive and significant influence between motivation (X1) to employee productivity (Y) partially with thitung of 2,239> t table 1,682 and significance 0.031 <0.05. Work experience (X2) in this study has a positive and significant impact on employee productivity (Y) partially due to the 2,655 thitung> t table 1,682 and 0,011 significance <0.05.
PENYAJIAN AKTIVA TETAP PADA LAPORAN KEUANGAN PT. YAMAHA SERBA MULIA AUTO CABANG LOA JANAN Imam Nazarudin Latif, Asmawati, Elfreda Aplonia Lau,
EKONOMIA Vol 4, No 2 (2015)
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Abstract

This study aims to determine whether the measurement, presentation and reporting of fixed assets PT. Yamaha Serba Mulia Auto Loa Branch Janan was appropriate or not is accordance with SFAS No.17.Basic theory used : the effect on the financial accounting, measurement, presentation and reporting of fixed assets. Hipotesis research aims the measurement, presentation and reporting of fixed assets PT. Yamaha Serba Muia Auto Loa Branch Janan not in accordance with SFASNo. 17.Data collection is done by using field research and liberary. Data used in the financial statement PT. Yamaha Serba Mulia Auto Loa Branch Janan. consisting of balance sheet, incame statement and list of fixed assets during the fourth financial year (period 2010-2013).The analysis tool is the depreciation using the staright-line method followed by measurement, presentation and reporting of fixed assets.Based on the analysis and discussion that has been conducted acquired company’s incame statement at the end of 2013 a profit of Rp. 986.951.442,00, after correction and recalculation based financial accounting standards obtained at the company’s incame statement for the year 2013 by Rp. 1.076.378.281,00 of the calculation there is a difference of Rp. 89.428.839,00. Wheareas according to the company’s depreciation costs Rp. 92.272.479,33 and depreciation charges under SFAS No. 17 Rp. 122.082.092,33 means the difference in cost of Rp. 29.809.613,00. Thus after adjusting statement of financial accounting standards no. 17, then the need for a journal adjusment required as a correction in the valuation remains fixed assets 2013  so natural to at present.
EFEKTIVITAS ANGGARAN KEUANGAN TAHUN 2010 s.d 2012 PADA KANTOR CAMAT TENGGARONG SEBERANG KABUPATEN KUTAI KARTANEGARA Mardiana, Ida Iriyanti, Elfreda A Lau,
EKONOMIA Vol 4, No 3 (2015)
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Abstract

Budgeting in government agencies necessary for the implementation of the basic tasks and functions that are entailed by the Office of Government can be done well, so that the function of public service to the people who need the service can be guaranteed well. Budget to support the implementation of activities office if effectively organized and planned course will provide the maximum benefit. Performance Based Budgeting means linking each funding as outlined in activities with expected outputs and outcomes, including effectiveness in achieving the results of the output. Outputs and results are set forth in the performance targets for each unit of word. Effectiveness is a measure of the results of a task or goal attainment. Effectiveness means meeting performance targets set. Head Office Tenggarong Seberang Kutai regency as one course required government agencies to devise and use the budget effectively obtained. Effectiveness in this case is the achievement of performance targets previously set as a benchmark the implementation of public service functions to the public performing well.Formulation of the problem of this research is "Do Budget Financial Year 2010 till 2012 at Head Office Tenggarong Seberang Kutai regency had been carried out effectively."The hypothesis of this study is the "is assumed that the financial budget of 2010 till 2012 at the Head Office Tenggarong Seberang Kutai regency has not been implemented effectively. "The results of the analysis and the study showed that the realization of the budget reached 58.67 % in 2010, 64.47 % in 2011, and 76.19 % in 2012. Based on the above description of financial budgeting in 2010 till 2012 at Head Office Tenggarong Seberang districts in Kutai has not been effectively implemented through performance -based budgeting means that the hypothesis is accepted.
OPTIMALISASI PENGALOKASIAN PUPUK DI PTPN XIII KELAPA SAWIT AFDELING IV LABURAN KABUPATEN PASER Adi Suroso, Annisa Rahmani Putri, LCA. Robin Jonatha
EKONOMIA Vol 4, No 3 (2015)
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Abstract

Formulation the problem in this research is does the allocation of fertilizer made by PTPN XIII Palm Oil Afdeling IV Laburan District Paser is optimal. A purpose of the objectives in this study were: 1) To know and analyze the allocation of fertilizer made by PTPN XIII Palm Oil Afdeling IV Laburan District Paser, 2) To obtain a low cost fertilizer allocation (minimal).The analytical tool used is a transportation method beginning solution with the Least Cost in advance to allocation fertilizer from the smallest allocate cost and a Stepping Stone to final solution by evaluating the results obtained from beginning solution making change of cost allocation is negative.Based on the analysis and discussion it can be concluded, results of calculation of the total allocation cost of use fertilizer by companies when compared with results total allocation cost of fertilizers using Least Cost method which was evaluated by Stepping Stone method then are considerable difference. This thing show the fertiliz1er allocation made by PTPN XIII Palm Oil Afdeling IV Laburan District Paser not optimal. Thus the hypothesis proposed received in this study.
ANALISIS SUMBER PENGGUNAAN MODAL KERJA DAN TINGKAT LIKUIDITAS PERUSAHAAN PT.BERKAT SIMPATIK DANA MANDIRI Rina Masithoh, Rita Ariyani , Eddy Soegiarto,
EKONOMIA Vol 4, No 3 (2015)
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Abstract

Tujuan penelitian ini adalah untuk Untuk  mengetahui hasil analisis laporan  sumber  penggunaan modal  kerja perusahaan dan Untuk   mengetahui   hasil   analisis  tingkat  likuiditas  perusahaan.Penelitian ini dilakukan pada PT.BERKAT SIMPATIK DANA MANDIRI yang diberdomosili di jalan DR.Sutomo no.34. PT.BERKAT SIMPATIK DANA MANDIRI ini bergerak dibindang perkreditan .              Dasar teori yang digunakan dalam penelitian ini adalah pengertian manajemen modal pembelanjaan dan untuk menilai perkembangan atau untuk mengetahaui perubahaan  -  perubahan yang terjadi pada modal kerja dan tingkat likuiditas perusahaan pengertian rasio likuiditas sebagai alat analisis.Berdasarkan perhitungan yang dilakukan oleh penulis ternyata Pada tahun 2009 sumber dana yang diperoleh sebesar Rp 297.500.000,- yaitu diperoleh dari Laba      Rp  274.200.000,- dan Penyusutan  Rp  41.300.000,-. Jadi sumber dana yang tersedia sebesar Rp  297.500.000,- sedangkan modal kerja yang digunakkan yaitu untuk Pembelian peralatan operasi Rp  270.000.000,- sehingga terjadi kenaikan modal kerja sebesar Rp 45.500.000,-. Hal ini sangat diharapkan oleh perusahaan karena laporan modal kerja akan bertambah apabila aktiva lancar bertambah yang diimbangi atau dibarengi dengan perubahan dalam sector atau pos tidak lancar (non current account) dan tingkat likuiditas perusahaan mengalami kenaikan tahun 2009 sebesar 0,7% dari current rasio dimana kemampuan perusahaan menutupi kewajiban jangka pendek.Pada tahun 2011 sumber dana yang diperoleh berasal dari Laba Rp  427.257.000,-dan Penyusutan Rp  20.243.000,- Sedangkan modal kerja yang digunakan yaitu  Pembelian peralatan operasi Rp 380.000.000,- sehingga terjadi kenaikan modal kerja sebesar Rp  67.500.000,- dan tingkat likuiditas perusahaan mengalami kenaikan tahun 2011 sebesar 0,27% dari current rasio. Dimana modal kerja mempunyai  hubungan yang saling terkait dengan likuiditas, karena dengan adanya modal kerja maka perusahaan dapat memenuhi kewajiban-kewajiban jangka pendeknya dimana modal kerja ini digunakan untuk menjalankan operasi-operasi perusahaan setiap harinya. Sedangkan likuiditas menunjukkan kemampuan dari perusahaan dalam memenuhi kewajiban yang harus segera dipenuhi.Hal ini disebabkan bertambahnya laba operasi dan  ditambah dengan depresiasi, jumlah ini menunjukan jumlah modal kerja dan tingkat likuiditas mengalami kenaikan yang berasal dari hasil operasi perusahaan. 
EFFECT OF WORK ENVIROMENT AND WORK MOTIVATION EMPLOYEES SATISFACTION PDAM TIRTA TUAH BENUA EAST KUTAI Wuryastuti, Wuryastuti Wuryastuti
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.
LAYANAN INTERNET SPEEDY PT TELKOM MUARA JAWA DAN KEPUASAN KONSUMEN Elfreda Aplonia Lau, Mardiah Apriliani Tanjung Sari, LCA. Robin Jonathan,
EKONOMIA Vol 4, No 3 (2015)
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Abstract

This study aims to determine the level of customer satisfaction based Internet service Speedy and where the dominant variable effect between service quality and service orientation towards customer satisfaction PT. Telkom Muara Jawa. Problem formulation in this research are as follows: a) Is Speedy internet service PT.Telkom Muara Jawa which includes quality of service and service orientation affects customer satisfaction? b) where the dominant variable between quality to satisfaction at the speedy internet service PT.Telkom Muara Jawa.Population in this research is that consumers spedy PT.Telkom Muara Jawa totaling 170 pelanggan.Sampel used in this study were 99 customers who use the internet service speedy PT Telkom Branch Muara Jawa. Sample determination Solvin formula used by Umar (2008: 127) with the formula n = N / 1 + N. e2. Basic theory Marketing Management include: Understanding Marketing, Understanding Services, Marketing Services, Quality of Service, Service Orientation, Customer Satisfaction and Factors Determining the Level of Satisfaction. The analysis tool uses multiple regression analysis is regression equation that measures the relationship between the variables of service quality and service orientation towards customer satisfaction.Based on the analysis of statistical data, indicators in this study are valid and variables are realibel. In the classic assumption test, regression model to meet the assumptions of normality, free multicoloniarity, no autocorrelation and did not happen heteroskedastisitas.Hasil regression equation can be explained that the constant coefficient (a) is positive at 6.475, meaning that if the value of X1 and X2 is equal to zero, then consumer satisfaction is equal to 6.475. The independent variables namely the quality of service and service orientation positive effect on customer satisfaction, meaning that if the independent variables rise, then the dependent variable also increased, and if the independent variables down, then the dependent variable was also down. Of the two variables that affect customer satisfaction on PT Telkom Speedy Internet service branch Muara Jawa, the most dominant variable is a variable orientation based on the results of the t test. Service orientation variable has a value of t count most large compared with the variable quality of service with a significant level of the smallest. Thus Hypothesis which states that the service orientation of the dominant variable effect on customer satisfaction proven and accepted.
PREDIKSI PENJUALAN MOTOR PADA PT. SAMEKARINDO INDAH CABANG HANDIL VIII Elfreda Aplonia Lau, EKA WAHYUNI, Robin Jonathan,
EKONOMIA Vol 4, No 3 (2015)
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Abstract

The success of a company is reflected by management's ability to optimally take advantage of opportunities that can generate sales and profits as expected. PT. Samekarindo Beautiful Branch Handil need to know the number of sales of motor suzuki for the next period by way of predicting the number of sales based on the data held on prior periods. Sales forecasting needed by the company as a basis for a decision to plan the next steps in order to increase the quantity of sales.Problem formulation Is the level of sales is Suzuki PT Samekarindo Indah in 2016 - 2020 increased? The purpose of this study was to determine and analyze Prediction Suzuki Motor Sales PT. Samekarindo Beautiful Branch Handil VIII in 2016 and 2020. This study is expected to provide benefits for: 1) PT Samekarindo Indah as input to predict and plan for suzuki motorcycle sales in 2016 - 2020. 2) Khasana Science, as addition of a reference in the field of management marketing, especially on the sales forecast. 3) .Peneliti further as a reference in the field of study of the same in the future.Basic Marketing Management theory, theory and theory of sales forecasting. The hypotheses are: PT.Samekarindo Suzuki Motorcycle sales in the year 2016 - 2020 has increased. This study uses a linear trend equation equipment and methods used is the Least Square method. The analysis process using the original sale of components, which consists of the annual data of the last 5 years. Linear Equation Formula Trend line is: Y = a + bx.Based on the analysis and discussion of the data obtained during the study, through trend forecasting equation, then the writer can conclude the following: 1) Prediction Sales of two-wheel motor vehicle brand Suzuki Satria larger type than the type of motor Thunder, Shogun and Smash. 2) forecast sales in the year 2016-2020 Satria type motor in the position of the first rank, a motor vehicle sales rankings Suzuki type of Thunder ranked second in the position of the motor vehicle Suzuki Shogun kind sales rank third position. While the two-wheel motor vehicles for the brand Suzuki Smash types are at the fourth level 3) forecast sales for five years from 2016-2020 to the amount of sales of the Suzuki of four types of products sold in Handil VIII is based on the analysis, it can be determined Forecast sales The fourth kind of motor vehicle Suzuki could be improved in the future - the future.
ANALISIS PELAKSANAAN PEMOTONGAN, PENYETORAN PAJAK PENGHASILAN PASAL 21 ATAS PEGAWAI TETAP PADA DINAS PENDAPATAN DAERAH KABUPATEN KUTAI BARAT Imam Nazarudin Latif, Suhaiti, LCA. Robin Jonathan,
EKONOMIA Vol 5, No 1 (2016)
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Abstract

The research problems is whether the calculation of income tax article 21, Department of Revenue West Kutai are in accordance with the Tax Act 36 of 2008.The aim of this study was to investagate compliance with Department of Revenue West Kutai in the Implementation of Cutting, Payment of Income Tax on Employees according to Article 21 of the Tax Law in force. Basic theory used is the theory of accounting, tax accounting, tax theory, and income tax.The hypothesis is used in calculating the income tax article 21 on permanent employee Department of Revenue West Kutai. The analytical tool used to test the truth of the hypothesis is: 1. By using Procedure of the General Taxation and No. 36 Year 2008 on Income Tax. 2. Calculation of Income Tax Article 21, Deposit SSP, Recap payroll in 2014 and reporting SPT.Based on the results of the study authors obtained results of the analysis that cuts, remittance of income tax under Article 21 of the permanent employee Department of Revenue West Kutai, in contrast to the cuts, remittance of income tax under Article 21 of the permanent employee under the Act applies.From the results of analysis and discussion above it can be concluded that the cuts, remittance of income tax under Article 21 of the permanent employee Department of Revenue West Kutai, has not been fully adhered to and applied in accordance with the tax laws that apply so that the hypothesis can be accepted

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