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INDONESIA
EKONOMIA
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Core Subject : Economy,
Jurnal yang memuat tulisan artikel dan penelitian tentang ilmu akuntansi dan manajemen.
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Articles 976 Documents
SKRIPSI EVALUASI PERSEDIAAN KOMPUTER PADA CV.CAHAYA RESKY DI SANGATTA Elfreda Aplonia Lau, Marlina Anitasya Herman, ,LCA Robin Jonathan,
EKONOMIA Vol 5, No 1 (2016)
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Abstract

The purpose of this study was to determine the amount of needs and analyze the need for computer inventory in a year, how many times bookings must be made. Based on the background described above, then that becomes a problem in this study "whether the amount of inventory Computers planned by CV.CAHAYA Resky were optimal.Data used in the form of data on computer needs and the costs incurred in the ordering and storage during 2009. Data collection techniques by observation, interviews, examination of company documents.Basic theory used is the operational management and inventory management. Hypothesis testing is done, when the supply of computer disangatta not optimal then the hypothesis is accepted, whereas if the amount of inventory in Sangatta computer that had been planned were optimal then the hypothesis is rejected. Data collection techniques by observation, interviews, examination of company documents.       komputer inventory analysis results in CV.CAHAYA Resky in Sangatta obtained conclusion is seen that the optimal inventory that occurred as much as 273 units a year by ordering frequency 21 times or 13 units in each booking. Total fees in the year amounted to Rp. 9.1 million. while safety stock (safety stock) by as much as 103 unit.hal analysis tool is different from the activities carried out ordering 22 units once the message with 7 days each message, and safety stock determined as many as 100 units.The proposed hypothesis which states that the alleged supply of computers that do CV.CAHAYA Resky Sengata proven not optimal and acceptable.
PENGARUH PERUBAHAN STANDAR TARIF PELAYANAN KESEHATAN PROGRAM JAMINAN KESEHATAN NASIONAL TERHADAP PENDAPATAN PADA RSUD. A. WAHAB SJAHRANIE SAMARINDA Suyatin3, Teguh Pribadi1 LCA. Robin Jonathan2,
EKONOMIA Vol 5, No 2 (2016)
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Abstract

The Effects of Changes in Standard Rates Health Care National Health Insurance Scheme Against Revenue On RSUD. A. Wahab Sjahranie Samarinda. This study aims to determine differences in hospital revenue A. Wahab Sjahranie Samarinda before and after the change in the standard rate of health services of the National Health Insurance program.On the results of paired samples test, known t arithmetic calculation is - 6.639 , significance level is 5 % or 95% confidence level, df (degree of Fredom ) or degrees of freedom is n - 1 or 6-1 = 5. From the table t, obtained t table = - 2.571,                                  so the t (- 6.639) > t table (- 2.571). Then H0 is rejected, which means that the income before and after the change in the standard rate of health services of the National Health Insurance program is not the same or differ significantly.
PENGARUH DISIPLIN KERJA DAN PENEMPATAN PEGAWAI TERHADAP PRESTASI KERJA PEGAWAI SEKRETARIAT DAERAH KABUPATEN KUTAI TIMUR Titin Ruliana, Lempung, Theresia Militina,
EKONOMIA Vol 5, No 2 (2016)
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Abstract

The purpose of this study is to analyze and determine the influence of labor discipline and staffing of the secretariat employee job performance East Kutai Regency and analyze the variables that give dominant influence on the performance of employees of the Secretariat East Kutai Regency.The theory used in this research is the theory of labor discipline, staffing and work performance. The population in this study were all employees in the Secretariat of the East Kutai Regency with a sample of 80 people taken randomly. While the research instrument was a questionnaire and model of data analysis used is multiple linear regression. Testers hypothesis using F test and t test.Research shows that a strong influence of variables and variable working Discipline staffing to the work performance of employees in the Secretariat of the East Kutai Regency. Based on the analysis of work performance of employees in the Secretariat of the East Kutai Regency obtained correlation coefficient (R) of 0.624 including a strong relationship category. Value of determination (R2) of = 0.405, this means working Discipline variables and variables may explain the variable staffing Work performance of employees amounted to 40.5%, while the remaining 59.5% is explained by other variables not examined in this study. Furthermore, from the F test obtained Fhitung = 20.206 with significant numbers because the probability 0.000 0.000 less than 0.05, the regression model can be used to calculate the employee's job performance or it can be said that the Disciplinary variables and variable staffing work together affect the work performance Secretariat employees in East Kutai Regency.
ANALISIS DEPRESIASI KENDARAAN PADA PERUSAHAAN DAERAH AIR MINUM (PDAM) TIRTA DHARMA DI SAMARINDA Elfreda Aplonia Lau, Istiana, LCA. Robin Jonathan,
EKONOMIA Vol 5, No 1 (2016)
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Abstract

Permasalahan dalam penelitian ini yaitu apakah perlakuan depresiasi kendaraan pada Perusahaan Daerah Air Minum (PDAM) Tirta Dharma di Samarinda pada tahun 2014 sama dengan Pernyataan Standar Akuntansi Keuangan Nomor 16 tahun 2014. Sedangkan tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis perlakuan depresiasi kendaraan pada Perusahaan Daerah Air Minum (PDAM) Tirta Dharma di Samarinda berdasarkan Pernyataan Standar Akuntansi Keuangan Nomor 16. Dasar teori yang digunakan dalam penelitian ini adalah akuntansi keuangan, aktiva tetap, depresiasi, dan Pernyataan Standar Akuntansi Keuangan Nomor 16.Hipotesis Perlakuan depresiasi kendaraan pada Perusahaan Daerah Air Minum (PDAM) Tirta Dharma di Samarinda sama dengan Pernyataan Standar Akuntansi Keuangan Nomor 16 tahun 2014. Alat analisis yang digunakan dalam pengujian hipotesis adalah metode depresiasi garis lurus (straiht line method) menurut PSAK Nomor 16 tahun 2014 untuk mencari biaya depresiasi yang digunakan oleh Perusahaan Daerah Air Minum (PDAM) Tirta Dharma di Samarinda dan juga menggunakan metode komperatif untuk membandingkan laporan keuangan menurut perusahaan dan laporan keuangan menurut PSAK Nomor 16 tahun 2014
KESEHATAN KEUANGAN UB. MITRA KASIH BARONG TONGKOK THE FINANCIAL HEALTH OF THE UB. MITRA KASIH BARONG TONGKOK Elfreda Aplonia Lau 3, Rahimah1, LCA. Robin Jonathan2,
EKONOMIA Vol 5, No 2 (2016)
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Abstract

Tujuan penelitian adalah menganalisis tingkat kesehatan keuangan UB. Mitra Kasih dari tahun 2010 sampai dengan tahun 2014 berdasarkan pengukuran aspek permodalan, aspek kualitas aktiva produktif, aspek manajemen, aspek rentabilitas, dan aspek likuiditas. Berdasarkan Keputusan Menteri Koperasi nomor 14/Per/M.KUKM/XII/2009.Hasil penelitian menyatakan kesehatan keuangan UB Mitra Kasih dari tahun 2010 sampai dengan 2014 memiliki tingkat kesehatan ditinjau dari beberapa aspek meliputi rasio permodalan, rasio kualitas aktiva produktif aspek pinjaman terhadap total pinjaman bermasalah dan portofolio pembiayaan beresiko terhadap jumlah piutang, penyisihan penghapusan aktiva produktif terhadap cadangan penghapusan pinjaman masuk kriteria kurang lancar. Rasio efisiensi biaya operasional terhadap partisipasi bruto katagori tidak efisien, rasio aktiva tetap terhadap total asset kategori baik. Sisa hasil usaha terhadap modal sendiri kategori kurang baik. Rasio rentabilitas asset, rasio rentabilitas modal sendiri masuk kriteria kurang baik. Rasio kemandirian dan pertumbuhan katagori kurang sehat. Rasio kas kategori cukup likuid.Kesimpulan hasil penelitian ini adalah hipotesis yang diajukan diterima dengan alasan tingkat kesehatan keuangan UB. Mitra Kasih dari tahun 2010 sampai dengan tahun 2014 dalam katagori kurang sehat.
Evaluasi Investasi Sistem Informasi Biaya Kegagalan Eksternal Pada Yong Ma Service Centre Di Samarinda Elfreda Aplonia Lau, Hefliansyah, LCA.Robin Jonathan,
EKONOMIA Vol 5, No 2 (2016)
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Abstract

Biaya kegagalan eksternal merupakan bagian dari kategori biaya kualitas, biaya yang besar ini terjadi karena produk yang menyimpang dari kesesuaian spesifikasinya dan diketahui setelah produk itu diserahkan ke pelanggan ataupun konsumen. Strategi perusahaan yang mempunyai pangsa pasar dalam upaya menekan biaya ini dan tetap menjaga kualitas produknya adalah melakukan pengembangan sistem informasi yaitu dengan membangun jaringan Service Centre yang merupakan bentuk dari investasi perusahaan yang membutuhkan informasi biaya kualitas oleh sistem. Penelitian ini dilakukan untuk mengukur manfaat yang diharapkan lebih besar dari biaya yang dikeluarkan, maka dapat dikatakan sistem informasi dikatakan bernilai. Rumusan masalah adalah apakah biaya kegagalan eksternal pada Yong Ma Service Centre Samarinda layak dapat memenuhi pengembalian nilai investasi dilihat dari laporan sistem informasi. Tujuan dari penelitian untuk mengetahui biaya kualitas dan manfaat dari biaya, kepada pihak internal perusahaan untuk memperoleh keputusan. Rumusan hipotesis penelitian ini bahwa hasil laporan sistem informasi biaya kegagalan eksternal pada Yong Ma Service Centre di Samarinda layak dapat memenuhi pengembalian nilai investasi. Metodologi penelitian menggunakan jenis penelitian kuantitatif teknik analisis biaya manfaat dimana terdapat analisis deskritif mengetahui ada dijalankanya unsur sistem informasi akuntansi yaitu adanya sumber daya manusia dan alat, catatan, serta informasi atau laporan. Alat analisis yang digunakan dengan 3 metode dalam jangka waktu 2 tahun dengan hasil analisis penelitian (1) Payback Period < umur ekonomis dari jangka waktu pelunasan 1 tahun 10 bulan, (2) Return On Investment / ROI > 0 keuntungan dari biaya dengan hasil prosentasi sebesar 5,76%, dan (3) Net Present Value / NPV > 0 dengan nilai kelayakan sebesar Rp 6.384.129. Berdasarkan hasil analisis layak dapat memenuhi pengembalian nilai investasinya, sehingga dapat diterima dan menjawab hipotesis dalam penelitian.
EFISIENSI BIAYA PEMBANGUNAN PROYEK JALAN SP RESAK PETUNG PADA PT BANGUN CIPTA KONTRAKTOR Adi Suroso, Ardian Catur Mujianto, LCA. Robin Jonathan,
EKONOMIA Vol 5, No 1 (2016)
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Abstract

Target of Research To know and analyse efficient or  do  not it him plan and realize the expense of in Development Of Project Walke Sp. Resak Petung  at  PT. Wake Up Creature Contractor. This Research  is  focussed by   at  activity of expenditure of and costs of progres work of field done by PT. Wake Up Creature Contractor Branch Kalimantan East.In this research  of tester use Cost Estimate analyzer of is Expense Of ( RAB) Cost Estimate of is Expense of and Realization Budget. Activity Of Development of Project Walke early with planning and with good planning, to be got  by  its result  of  goodness also, in effort for the development of road;street project required  by  Cost Estimate of is Expense of ( RAB) able to determine furthermore step in development of road;street projectIf seen by  Cost Estimate of is Expense of Development of project walke made by petung resak sp is  year 2014 equal to Rp.57.538.528.763,54 in the reality disagree with Realization Budget year 2015 equal to Rp. 43.552.558.685,14 , and company get the rest of keutungan in the year 2015 equal to Rp.12.571.860.743,76.
PERHITUNGAN HARGA POKOK PRODUK PADA PERCETAKAN ARIES SAMARINDA EKA YUDHYANI, TEGUH SETIAWAN, TITIN RULIANA,
EKONOMIA Vol 5, No 1 (2016)
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Abstract

Teguh Setiawan, calculation of the cost of products using the cost method of printing orders at Samarinda aries under the guidance of a mentor mother Eka Yudhyani II, and mother Titin Ruliana as mentors I.The purpose of the research study aims to evaluate the application of the method of determining the cost of production used by ARIES Printing Samarinda as the determination of their selling price. The initial assumption there is that the use of methods that are still very simple used by business owners are not yet optimal, so that when it happens, this research also tries to provide one-step calculation of Cost of Production (HPP) and based on the data available and compare it with the Cost of Production (HPP) used by the company in determining the selling price of products.Based on the analysis and discussion To find the difference BOP can be done by reducing the number of factory overhead costs charged Rp. 8.93945 million, - that we can be of direct labor wages multiplied by 130% to the total cost of the actual factory overhead that occurs in the plant amounted to Rp. 6,715,789, - which comprises the use of adjuvant dart, indirect labor costs, overhead costs more. Then we can determine the amount of the difference BOP Rp. 2,223,661, -.With the reduction of the total sales of Rp. 42.6275 million, - the calculation of the cost of products using the order cost Rp. 27,043,250, - and the profit earned after deducting advance with BOP difference that we calculated above Rp. 2,223,661, -, then we can calculate Gross Profit and Loss-orders for the entire product is Rp. 17,807,911, - This amount is larger than the gross profit calculation previously calculated by the company in the amount of Rp. 13.02625 million, -. And the amount of calculation of the cost of products by using the order cost is Rp. 27.04325 million, - more favorable than the previous calculation is Rp. 29.60125 million, -. Thus the hypothesis that the writer suggested in the previous chapter can be accepted.
PENGARUH ATRIBUT PRODUK TERHADAP KEPUTUSAN PEMBELIAN SMARTPHONE MEREK SAMSUNG (STUDI DI KOTA SAMARINDA) Sarwo Eddy Wibowo3, Zamrotul Khoiriyah1, Eddy Soegiarto2,
EKONOMIA Vol 5, No 1 (2016)
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Abstract

The rapid development of technology and information, the individual needs to communicate with other people via mobile phones or mobile phones are not only limited by phone or message. Smartphone comes with more advanced features, is a product of the most popular throughout in 2014. One smartphone manufacturers, namely Samsung achieved the Top Brand Award after experiencing an increase in sales over the last few years. This indicates that Samsung is able to enhance the product attributes such as branding, packaging, labeling and complementary services to improve consumers' purchasing decisions. The aim of this study was to determine whether the brand, packaging, labeling and complementary sevices influence the purchasing decision of Samsung smarthpone. The hypothesis stated that the brand, packaging, labeling dan complementary services significantly influence the purchasing decision of  Samsung smartphone. 100 respondents participated in the study. Data collection method is by using a questionnaire and analyzed by classical assumption test, multiple linear, and hypothesis testing.The analysis showed that the branding, packaging, labeling and complementary services influence the purchasing decisions of Samsung smartphone with a significant value 0.000. T test analysis to examine the effect of branding, packaging, labeling and complementary services to the purchasing decision separately showed the value were 5,097 (X1) 4,049 (X2), 5361 (X3), and -2046 (X4). Product attributes such as branding, packaging and labeling significantly influence the purchasing decision of Samsung smartphone (T arithmetic> T table). While complementary services does not significantly influence the purchasing decision of Samsung smartphone which is indicated by the value (T arithmetic <T table). 
ANALISIS PROSEDUR PENERIMAAN TENAGA KERJA PADA PT.THIESS SANGATTA Mardiana, Marjuni Lempang H. Eddy Soegiarto K.,
EKONOMIA Vol 5, No 2 (2016)
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Abstract

MARJUNI LEMPANG, Fakultas Ekonomi Universitas 17 Agustus 1945 Samarinda Proses Penerimaan Tenaga Kerja pada PT.Thiess Sangatta.      Tujuan penelitian adalah untuk mengetahui dan menganalisa prosedur penerimaan tenaga kerja pada PT.Thiess sesuai dengan pendekatan seleksi Successive Hurdless Selection Approach.      Rumusan masalah penelitian adalah : “Apakah prosedur penerimaan tenaga kerja pada PT.Thiess sesuai dengan pendekatan seleksi Successive Hurdles Selection Approach?”      Kegunaan penelitian ini adalah diharapkan dapat menjadi masukan dan acuan bagi perusahaan,peneliti lainnya,serta masyarakat guna menambah wawasan untuk meningkatkan mutu dan kualitas kerja bagi para tenaga kerja.      Penelitian ini menggunakan dasar teori Manajemen Sumber  Daya  Manusia dengan fokus pada prosedur rekruitmen.      Berdasarkan rumusan masalah dan dasar  teori  yang  telah  diuraikan  maka hipotesis penelitian ini adalah prosedur penerimaan tenaga kerja pada PT.Thiess telah sesuai dengan metode pendekatan Successive Hurdles Selection Approach.      Penelitian ini menggunakan alat analisis dan pengujian hipotesis sesuai dan atau tidak sesuai dengan pendekatan Successive Hurdles Selection Approach serta dipersentasekan sesuai data kuisioner.      Berdasarkan penelitian dan  pengolahan  data,  maka  penulis  dapat menyimpulkan bahwa prosedur penerimaan tenaga keija yang  dilakukan  oleh PT.Thiess Sangatta telah dilakukan dengan Sangat Sesuai  dengan  persentase perhitungan nilai relatif sebesar 92 % yang dilaksanakan sangat selektif sehingga hipotesis bisa diterima.      Saran yang diajukan pada PT.Thiess yaitu sebaiknya memperbaiki kelemahan yang masih ada seperti waktu rekruitmen yang relative singkat harusnya diperpanjang agar mendapatkan karyawan  yang lebih berkopentensi  .