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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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EFEKTIVITAS SISTEM INFORMASI AKUNTANSI DALAM MENINGKATKAN KINERJA BANK PERKREDITAN RAKYAT (BPR) DI KALIMANTAN TIMUR -, Adi Suroso Adi Suroso
EKONOMIA Vol 5, No 2 (2016)
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Abstract

Perkembangan perekonomian nasional dan perubahan lingkungan global yang dihadapi dunia usaha dan UKM saat ini sangat cepat dan dinamis, lembaga keuangan perlu didorong ikut berperan nyata dalam meningkatkan kesejahteraan masyarakat sehingga mampu mengatasi ketimpangan ekonomi dan kesenjangan sosial, serta berperan sebagai wadah kegiatan ekonomi rakyat. BPR merupakan pendukung perekonomian, sektor mikro, kecil, menengah serta sektor informal, dalam pemberian kredit usaha serta menciptakan lapangan pekerjaan, pemerataan pendapatan, dan pemerataan kesempatan berusaha. Laporan keuangan dibutuhkan oleh BPR dalam rangka evaluasi dan meningkatkan kinerja.Tujuan penelitian ini adalah membuktikan dan menganalisis pengaruh kualitas sistem informasi akuntansi terhadap kinerja keuangan Bank Perkreditan Rakyat (BPR) di wilayah Kalimantan Timur.Populasi dalam penelitian ini adalah BPR di wilayah Kalimantan Timur yang terdaftar di Bank Indonesia hingga akhir 2014. Alasan dipilihnya BPR adalah lembaga ini merupakan salah satu pendukung perekonomian di Kalimantan Timur dibidang usaha mikro, kecil, menengah serta sektor informal. Sampel yang diambil dalam penelitian ini adalah seluruh anggota populasi dan yang dipakai sebagai responden yaitu manajer tingkat menengah ke atas sejumlah 81. Variabel kualitas Sistem Informasi Akuntansi tidak berpengaruh siginifikan terhadap kinerja keuangan Bank Perkreditan Rakyat (BPR), hasil ini berbeda dengan penelitian Suherman (2008), Handayani (2011), Maharani (2013). Perbedaan ini merupakan sumbangan penting bagi perkembangan teori akuntansi bahwa pada kondisi yang sesuai dengan karakteristik responden, kualitas SIA, pengendalian intern dan kualitas laporan keuangan bukanlah kondisi yang selalu mempengaruhi kinerja keuangan BPR. Kinerja keuangan BPR dipengaruhi faktor selain kualitas SIA, pengendalian intern, perlakukan akuntansi dan kualitas laporan keuangan yang lebih siqnifikan dan memberikan kontribusi bagi penelitian berikutnya untuk menganalisis lebih jauh pengaruh kualitas SIA, pengendalian intern dan kualitas laporan keuangan terhadap kinerja keuangan BPR.
PENGARUH BUDAYA KERJA TERHADAP KINERJA PEGAWAI DI SEKRETARIAT KABUPATEN KUTAI TIMUR Suyatin3, Pranawati1, Eddy Soegiarto2,
EKONOMIA Vol 5, No 1 (2016)
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Abstract

Research problem as follows: What the Work Culture which covers leadership, discipline, motivation, and Science & Technology have a significant effect on the employee performance; What the leadership have a significant effect on the employee performance; What the discipline have a significant effect on the employee performance; What the Motivation have a significant effect on the employee performance; What the science and technology have a significant effect on the employee performance?Purpose of this research is knowing dan analizing the influence of work culture  which cover leadership, discipline, motivation, and science & technology on the employee performance in East Kutai Regency Secretariat.The Grand Theory used is Human Resource Management. The test questionnaire before conducting research data collection. Test equipment used in this study is Multiple Linier Regression Analysis, Coefficient Correlation (R), Determinant Coefficient (), F test and t test.The multiple linier regression analysis with SPSS 16.0 tools to get results as follows: Y=0,054 + 0,271.X1 +0,182.X2 + 0,303.X3 + 0,270.X4 + e. The value of R 0,717 indicates that the work culture which covers leadership, discipline, motivation, and Science & Technology have a strong relationship to Employee Performance. Value of Determinant Coefficient () 0,514 show that the work culture which covers leadership, discipline, motivation, and Science & Technology take effect to Employee Performance and remaining 48,6 % are influenced by other factors not examined.Based F test which show value 18.519 with probability of significance 0,000. Its mean that the work culture take effect to Employee Performance can generalizable to the population. The work culture which covers leadership, discipline, motivation, and Science & Technology significant effect on the performance of employees together.The Partially shows that The work culture which covers leadership (X1), discipline (X2), motivation (X3), Science & Technology (X4) significant effect to the Employee Working in East Kutai Regency Secretariat. Therefore conclutions based on the results of research conducted hypothesis is accepted. 
PENGARUH SUKU BUNGA TERHADAP PENGAMBILAN KEPUTUSAN KREDIT BRIGUNA PADA PT BANK RAKYAT INDONESIA (Persero) Tbk KANTOR UNIT CITRA NIAGA SAMARINDA Adi Suroso, Annisa Almukarramah, LCA. Robin Jonathan,
EKONOMIA Vol 5, No 2 (2016)
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Abstract

Based on the research that has examined the influental interest rates significantly to the credit decision making. To analyze and prove the Influence of Interest Rate Decision Decision Against Credit at PT Bank Rakyat Indonesia ( Persero ) Tbk Unit Office Citra Niaga Samarinda. This gives the sense that the low level of interest rates will make the customer interested in borrowing because of the burden of costs result from the interest charged by the Bri can still be accessible in revenue a days. So the decision taking effect on credit interest rate on PT Bank Rakyat Indonesia (Persero) Tbk Unit Citra Niaga of Samarinda.conclusion this study supports the results of the research. Most of the credit is determinated by taking the needs of the customer, but the interest rate is a highly influential in determining the credit is taken
KUALITAS PELAYANAN TERHADAP NASABAH BANKALTIM KCP BONGAN KUTAI BARAT Titin Ruliana, Muhammad Abdi Wanhar, H. Eddy Soegiarto,
EKONOMIA Vol 5, No 2 (2016)
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Abstract

Penelitian ini dirancang untuk menguji tingkat pelayanan terhadap kepuasan nasabah dan untuk mengetahui apakah kualitas pelayan berupa wujud fisik (tangibles), kehandalan (reliability), daya tanggap (responsiveness), jaminan (assurance) dan kepedulian (emphaty) berpengaruh pada kepuasan nasabah. Permasalahan dari penelitian ini adalah apakah variabel pelayanan yang terdiri dari bukti fisik, kehandalan, daya tanggap, jaminan dan empati berpengaruh positif dan signifikan terhadap kepuasan nasabah pada Bankaltim KCP Bongan di Kutai Barat dan dari kelima variabel yang diteliti manakah yang memiliki pengaruh signifikan terhadap kepuasan nasabah Bankaltim KCP Bongan.  Sampel yang diambil sebanyak 50 orang. Persamaan regresinya adalah Y = - 0,883 + 0,407 X1 + 0,305 X2 + 0,082 X3 – 0,061 X4 + 0,0723 X5. Nilai koefisien kolerasi (R) sebesar 0,884 artinya terdapat keeratan hubungan antara yang kuat antara variabel pelayanan yang terdiri dari bukti fisik, kehandalan, daya tanggap, jaminan dan empati terhadap kepuasan nasabah pada Bankaltim KCP Bongan di Kutai Barat. Nilai koefisien determinasi (R2) sebesar 0,781 atau 78,1% artinya variabel kepuasan nasabah (Y) dapat dijelaskan oleh variabel pelayanan yang terdiri dari bukti fisik, kehandalan, daya tanggap, jaminan dan empati sebesar 78,1% sedangkan sisanya 21,9% adalah variabel lainnya.Hasil perhitungan menunjukkan bahwa nilai Fhitung = 31,315 sedangkan nilai Ftabel adalah 2,42 sehingga nilai Fhitung > dari nilai Ftabel dengan demikian H0 ditolak; artinya terdapat pengaruh signifikan antara variabel bebas terhadap variabel terikat, sehingga dari hasil pengujian yang telah dilakukan, dapat disimpulkan bahwa minimal terdapat satu variabel bebas (tangibles, reliability, responsiveness, assurance, dan emphaty ) yang berpengaruh secara signifikan terhadap kepuasan nasabah. Dari pengujian secara parsial tersebut dapat disimpulkan bahwa variabel empati (X5) memberikan pengaruh signifikan hal ini dibuktikan oleh nilai signifikansi 0,000  ≤ 0,05 serta nilai ustandardized coefficient beta terbesar yaitu 0,723.
PENGARUH MOTIVASI KOMUNIKASI DAN GAYA KEPEMIMPINAN TERHADAP DISIPLIN KERJA PEGAWAI DPRD KABUPATEN KUTAI TIMUR Suyatin, Rama Fadli Elfreda Aplonia Lau,
EKONOMIA Vol 5, No 1 (2016)
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RAMA Fadli , Influence Motivation , Communication and Leadership Style Discipline Employee Work Against East Kutai Regency under the guidance of Mrs. Elfreda A. Lau as a Supervisor I and Mrs. Suyatin as Advisor II .             This research background by the fact that indicates the existence of various obstacles in improving labor discipline of employees , efforts to improve the Work Discipline Employees Regency of East Kutai heavily influenced by variables motivation , communication and leadership style , which can affect performance , so that someone is willing work to earn a larger salary . From the description of the background issues as outlined , defined formulation of the problem : 1.      Does the variable motivation, communication and leadership style affect siqnifikan to the discipline of employees working in the Office of the East Kutai Regency ? 2.      Which of the variables of motivation, communication and leadership style dominant influence on the discipline of employees working in the Office of the East Kutai Regency ?             Management is a special process of planning , organizing , implementing, and monitoring performed to determine as well as the achievement of targets that have been determined through the use of human resources and others.             Basic hypothesis proposed in this research is variable Motivation, Communication and Leadership Style significant effect Against Employees At Work Discipline Office of the East Kutai Regency , and the motivation variable dominant influence on Employees At Work Discipline Office of the East Kutai Regency .             The conclusions of this study are motivation , communication , and leadership style has a significant influence on the Work Discipline Employees At the Office of East Kutai Regency . This proves that the first hypothesis of the three variables , together affect the Work Discipline Employees At Parliament Office East Kutai proven true , and among these three variables , communication has the most significant effect on Work Discipline Employees At Parliament Office Kutai east so that the second hypothesis is rejected . 
ANALISA KINERJA LAPORAN KEUANGAN PADA BANKALTIM TAHUN 2012-2014 Rina Masithoh Haryadi, Agus Rachman Noor, Elfera Aplonia Lau,
EKONOMIA Vol 5, No 1 (2016)
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Bankaltim merupakan salah satu dari 26 (dua puluh enam) Bank Pembangunan Daerah dan bertujuan mengelola kas daerah dan membantu pembangunan di daerah khususnya untuk daerah di Kalimantan Timur dan Kalimantan Utara.          Rumusan masalah dalam penelitian ini adalah (1)Apakah kinerja keuangan pada Bankaltim yang diukur dengan EVA selama periode pertama yaitu tahun 2012 ke 2013 mengalami penurunan (2)Apakah kinerja keuangan pada Bankaltim yang diukur dengan EVA selama periode kedua yaitu tahun 2013 ke 2014 mengalami penurunan (3)Apakah kinerja keuangan pada Bankaltim yang diukur dengan ROA selama periode pertama yaitu tahun 2012 ke 2013 mengalami penurunan (4)Apakah kinerja keuangan pada Bankaltim yang diukur dengan ROA selama periode kedua yaitu tahun 2013 ke 2014 mengalami penurunan.         Berdasarkan hasil analisis diketahui bahwa pada periode pertama yaitu tahun 2012 ke tahun 2013, Bankaltim mengalami penurunan nilai EVA dan peningkatan nilai ROA. Pada tahun 2012, Bankaltim dapat menciptakan nilai EVA sebesar 2.279.594.000.000 menurun (10,15%) pada tahun 2013 sebesar 2.069.502.000.000 serta ROA Bankalim pada tahun 2012 sebesar 2,89% meningkat 13,07% pada tahun 2013 sebesar 2,32%. Pada periode kedua yaitu tahun 2013 ke tahun 2014, Bankaltim mengalami peningkatan nilai EVA sebesar 0,44% atau 9.150.000.000 pada tahun 2014 menjadi 2.078.652.000.000 dan penurunan nilai ROA (49,19%) menjadi 2,23%.        Kinerja keuangan Bankaltim selama 2 (dua) periode yaitu tahun 2012 ke tahun 2013 dan tahun 2013 ke tahun 2014 yang dianalisis dengan ROA dan EVA cenderung mengalami penurunan nilai
PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN PELANGGAN PADA PERUSAHAAN DAERAH AIR MINUM TIRTA TUAH BENUA KUTAI TIMUR CABANG SANGATTA UTARA Adi Suroso, Herry Mulyana, Titin Ruliana,
EKONOMIA Vol 5, No 1 (2016)
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Abstract

The purpose of this study is : To determine the quality of service to customer satisfaction on PDAM Tirta Tuah Continent East Kutai Sengata Branch . Based on the research results obtained include several variables X1 Tangible , Reliability X2 , X3 Resvonsiveness , Assurance X4 , X5 Emphathy . Measuring the level of customer satisfaction with service Qualityyang models developed by Parasuraman , Zeithaml , and Berry , 1990 consists of five dimensions: Tangible , Reability , Responsiveness , Assurance , and Empathy.Sedangkan to know how much the relationship between the independent variable review of customer satisfaction taps , performed by finding the regression equation .       The results measure the level of customer satisfaction with the method of Service Quality , in general shows are not satisfied ( 50.20 % ) . Where Responsiveness aspect gives the most impact on customer satisfaction levels compared with other variables taps of 0.708 . Thus the hypothesis states that the variable quality of the Tangible , Reability , Responsiveness , Assurance , and Empathy shows results not satisfied ( 50.20 % ) , based on the analysis of SPSS aspects Resvonsiveness the greatest impact on customer satisfaction
KONTRIBUSI PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH (PAD) KABUPATEN KUTAI BARAT Imam Nazarudin Latif, TEODOTA BUYON, ,LCA Robin Jonathan,
EKONOMIA Vol 5, No 1 (2016)
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TEODOTA Buyon, Contribution To The Local Tax revenue (PAD) West Kutai. Under the guidance of (Mr. LCA.Robin Jonathan as a supervisor I and Mr. Imam Nazarudin Latif as mentors II).Based on data from the low contribution of Local Tax Revenue In Kutai Barat regency which is visible from the realization of a low in 2009 of 43.46%. Then conducted in-depth research on the Contributions of Local Taxes Against Local Revenue.The purpose of this study was to determine the Regional Tax Contributions to the Local Revenue Kutai Barat in 2010 up to 2012, and determine taxes that contribute most to the original income Kutai Barat in 2010, 2011, and 2012.Mechanical data colection in this research is the study of literature, which takes secondary data including documents and supporting data derived from Revenue Kutai Barat is calculated using the formula Contributions ie by comparing the total revenue realization of Local Taxes in a given year by the total actual revenues Revenues (PAD) in a given year multiplied by one hundred.Based on the analysis and discussion, it is known that the contribution of Local Tax Revenue Kutai Barat to the area in 2010 amounted to 20.45%, in 2011 was 24.68%, and in 2012 amounted to 21.99% means the Local Tax Contributions to the regional revenue still low. According to data that have been processed from the Administration Section at the Department of Revenue Receipts Kutai Barat, it is known that the realization of local taxes in 2010 amounted to 94.33%, in the year 2011 was 85.95% and in 2012 amounted to 82.13 %. Types of tax contributed the most in 2010 were the Tax Collection Gol.C Excavated in 2011 is Tax Tax on Acquisition of Land (BPHTB), and in 2012 is the restaurant tax.Based on these explanations, it can be concluded that the Regional Tax Kutai Barat has not contributed target. It can be seen from the achievement of the target of 2010 which was not realized 100%, and saw the same thing in 2011 and 2012 and even tended to decrease, this decrease may be caused by the increase in the target value is increased from the year 2010 until 2012.Hypothesis "advertisement tax, amusement tax, hotel tax, restaurant tax, street lighting tax, Tax Decision Excavation Gol.C, Taxes swallow's nests, Ground Water Tax and Customs Acquisition Rights to Land (BPHTB) already contribute on target against Revenue West Kutai Regency "rejected. The second hypothesis, which contributes the largest tax in 2010, 2011, and 2012 is the Tax Decision Gol.C Excavation was also rejected.
ANALISIS PERHITUNGAN PAJAK PENGHASILAN KARYAWAN DI PT. ASTINAPUTERA EKAPERKASA SANGASANGA Eka Yudhyani3, Gunawan,1 Titin Ruliana2,
EKONOMIA Vol 5, No 2 (2016)
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Abstract

GUNAWAN. Fakultas Ekonomi Universitas 17 Agustus 1945 Samarinda, Analisis Perhitungan Pajak Penghasilan Karyawan Di PT. Astinaputera Ekaperkasa Sangasanga, dibawah bimbingan Ibu Titin Ruliana dan Ibu Eka Yudhyani. Sesuai dengan tujuan penulisan ini, maka pokok permasalahan penelitian yang dikemukakan adalah sebagai berikut : Apakah perhitungan Pajak Penghasilan Karyawan dengan status pegawai tetap yang memiliki NPWP, Apakah perhitungan Pajak Penghasilan Karyawan dengan status pegawai tetap yang tidak memiliki NPWP dan Apakah perhitungan Pajak Penghasilan karyawan dengan status pegawai harian yang memiliki NPWP di PT. Astinaputera Ekaperksa Sangasanga sudah sesuai dengan ketentuan PPh Pasal 21 Undang-Undang Nomor 36 Tahun 2008 Tentang Pajak Penghasilan.Alat analisis yang digunakan dalam penelitian ini adalah Formulasi dasar dalam perhitungan PPh Pasal 21 UU No. 36 Tahun 2008 untuk status penghasilan pegawai tetap dan status penghasilan pegawai tidak tetap, tarif PPh Pasal 21 Menurut UU No. 36 Tahun 2008 dan besarnya tarif yang diterapkan terhadap wajib pajak yang tidak memiliki NPWP berdasarkan Pasal 21 ayat (5a) Undang-Undang No. 36 Tahun 2008.Setelah melalui tahap penelitian, analisis dan pembahasan maka diketahui bahwa Pelaksanaan perhitungan pajak penghasilan karyawan untuk status pegawai tetap yang memiliki NPWP dan pelaksanaan perhitungan pajak penghasilan untuk status pegawai tetap yang tidak memiliki NPWP sudah sesuai dengan ketentuan PPh Pasal 21 UU Nomor 36 Tahun 2008. Sedangkan pelaksanaan perhitungan pajak penghasilan karyawan untuk status pegawai harian yang memiliki NPWP tidak sesuai dengan ketentuan PPh Pasal 21 UU Nomor 36 Tahun 2008 karena Perusahaan tidak melakukan pemotongan Pajak Penghasilannya.Dengan demikian terhadap hipotesis yang diajukan yaitu : 1. Perhitungan Pajak Penghasilan Karyawan dengan status pegawai tetap yang memiliki Nomor Pokok Wajib Pajak (NPWP) di PT. Astinaputera Ekaperkasa Sangasanga belum sesuai dengan ketentuan PPh Pasal 21 Undang-Undang Nomor 36 Tahun 2008 tentang Pajak Penghasilan tidak terbukti kebenarannya, 2. Perhitungan Pajak Penghasilan Karyawan dengan status pegawai tetap yang tidak memiliki Nomor Pokok Wajib Pajak (NPWP) di PT. Astinaputera Ekaperkasa Sangasanga belum sesuai dengan ketentuan PPh Pasal 21 Undang-Undang Nomor 36 Tahun 2008 Tentang Pajak Penghasilan tidak terbukti kebenarannya, dan 3. Perhitungan Pajak Penghasilan karyawan dengan status pegawai harian yang memiliki Nomor Pokok Wajib Pajak (NPWP) di PT. Astinaputera Ekaperksa Sangasanga belum sesuai dengan ketentuan PPh Pasal 21 Undang-Undang Nomor 36 Tahun 2008 Tentang Pajak Penghasilan terbukti kebenarannya. 
ANALISIS KINERJA KEUANGAN SEBELUM DAN SESUDAH AKUISISI PT.BERAU COAL ENERGY TBK TAHUN 2009-2013 ADI SUROSO, DWI SUSANTI. TITIN RULIANA.
EKONOMIA Vol 5, No 1 (2016)
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In research background,entered the era of the global market, competition in the business world increasingly stringent, which requires every company to always develop the corporate strategies in order to survive or even thrive. One way to develop it is the merger of several companies. However in reality not a business combination produces good results for the company.The research objective is to identify and analyze differences in financial performance before and after the PT. Berau Coal Energy Tbk. Basic theory used in this research is financial management.The basic theory used is the financial management to determine the financial condition of a company seen from the financial statements presented by a company on a periodic basis. With the tools of financial ratio analysis of liquidity ratios, solvability ratios and profitability ratios. Based on the analysis and discussion of the conclusions of a study using the liquidity ratio: hypothesis is accepted,            because it is based on the current ratio calculation results showed that after the acquisition in the year 2011-2013 decline. Based on the analysis and discussion of the conclusions of a study using the solvability ratios: hypothesis rejected, because it is based on the calculation on the debt to asset ratio showed that after the acquisition in 2011-2013 there was an increase. Based on the analysis and discussion of the conclusions of a study using the profitability ratios: the hypothesis is accepted, because it is based on calculations on return on equity showed that after the acquisition of 2011-2013 decline.

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