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EKONOMIA
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Jurnal yang memuat tulisan artikel dan penelitian tentang ilmu akuntansi dan manajemen.
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Articles 976 Documents
Pengaruh Perputaran Modal Kerja Terhadap Tingkat Likuiditas Perusahaan Manufaktur Tahun 2011 – 2013 HERIYANTO, SUYANTA, TITIN RULIANA,
EKONOMIA Vol 5, No 2 (2016)
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Dengan berkembangnya dunia usaha yang sangat cepat di masa sekarang, terjadi persaingan yang ketat di antara perusahaan sejenis. Untuk dapat bersaing dengan perusahaan lainnya, perusahaan harus dapat mengelola seluruh kekayaannya, kewajibannya, dan modal yang dimiliki semaksimal mungkin sehingga kegiatan operasi perusahaan dapat berjalan dengan baikdan lancar. Penelitian ini dilakukan pada perusahaan manufaktur yang telah go publik yang terdaftar di Bursa Efek indonesia (BEI) untuk periode tahun 2011 sampai dengan 2013. Perusahaan tersebut adalah PT. Charoen Pokphan Indonesia Tbk, PT Japfa Comfeed Indonesia Tbk, PT. Malindo Feedmill Tbk, PT. Sierat Produce Tbk.Berdasarkan data yang ada, dilakukan penghitungan perputaran modal kerja, tingkat likuiditas dengan menggunakan rasio lancar. Hasil penghitungan perputaran modal kerja dan likuiditas menunjukkan bahwa nilai a = 3,970 dan      b = - 0,538 yang berarti pengaruh perputaran modal kerja (X) terhadap likuiditas (Y) negatif atau berbanding terbalik yang menunjukkan bahwa jika perputaran modal kerja naik maka likuiditas akan mengalami penurunan dan kemudian dianalisis menggunakan regresi  yang bertujuan untuk mengetahui bagaimana perubahan variable X (perputaran modal kerja) terhadap variable Y (likuidtas). Dampak dari penggunaan dari analisis regresi dapat digunakan untuk memutuskan apakah naik dan menurunnya variabel indevenden dan atau sebaliknya.Berdasarkan pembahasan yang telah penulis lakukan, perusahaan harus menggunakan modal kerja secara produktif dan efektif agar tidak terdapat modal kerja yang menganggur, dengan adanya modal kerja yang menganggur akan mengkibatkan perusahaan tersebut megalami kerugian dan perusahaan harus  menjaga tingkat likuiditasnya agar dapat memenuhi kewajiban jangka pendeknya dengan menjaga nilai aktiva lancar lebih besar daripada hutang lancar.
TINGKAT KOLEKTIBILITAS PADA PERUSAHAAN DAERAH AIR MINUM DI SAMARINDA Imam Nazaruddin Latif, Rian Saputra ),LCA Robin Jonathan
EKONOMIA Vol 5, No 2 (2016)
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Tujuan Penelitian Untuk mengetahui dan mengidentifikasi piutang yang dapat ditagih dan pengelolaan manajemen piutang. Penelitian ini difokuskan pada manajemen piutang Perusahaan Daerah Air Minum di Samarinda.Dalam penelitian ini penguji menggunakan alat analisis Rasio Aktivasi Perputaran piutang atau receivable turnover.Hasil analisis menunjukkan bahwa Perputaran piutang pada Perusahaan Daerah Air Minum kota Samarinda terjadi karena adanya transaksi penjualan air minum kepada pelanggan. Hasil perhitungan Receivable Turnover tahun 2013 menunjukkan bahwa rata-rata piutang terjadi di Perusahaan Daerah Air Minum kota Samarinda adalah sebanyak 1.38 kali dan Receivable Turnover pada tahun 2014 mengalami peningkatan menjadi 4,01 kali.Dengan demikian maka dapatlah disimpulkan bahwa hipotesis yang diajukan oleh penulis adalah diterima, karena kolektibilitas Perusahaan Daerah Air Minum di Samarinda mengalami peningkatan padatahun 2014 dibandingkan tahun2013.
PENGARUH FAKTOR – FAKTOR CITRA MEREK (BRAND IMAGE) TERHADAP LOYALITAS PELANGGAN KANGOROO PREMIERE DI SAMARINDA Adi Suroso, Rahmawati, Theresia Militina,
EKONOMIA Vol 5, No 1 (2016)
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The aim of this study was to analyze the influence of brand image that consists Customer Satisfaction, Service Quality, Corporate Image, and Switching barrier to Customer loyalty on Kangoroo Premier transportation services in Samarinda and and knowing the dominant aspect that influence customer loyalty. Respondents in this study were 100 customers kangoroo Premier in Samarinda city for two months. Data collection method is by using a questionnaire with Likert scale measurement ranges 5. The theory used is the theory of marketing, brand image and loyalty.Analysis method using multiple linear regression. Hypothesis testing using F test and t test.The analysis showed that customer satisfaction, service quality, corporate image, and switching barriers significantly affect customer loyalty kangoroo Premier with F count = 56 151 and sig = 0.000> 0.05. Thus the hypothesis is accepted. The findings of this study indicate that service quality is the most dominant factor influencing the Premier kangoroo subscriber loyalty. While variable Customer Satisfaction, Corporate Image, and Switching barrier does not significantly affect customer loyalty.
EFEKTIVITAS DAN KONTRIBUSI PENDAPATAN ASLI DAERAH (PAD) KABUPATEN KUTAI TIMUR ELFREDA APLONIA LAU, SYAHRIANDI, LCA ROBIN JONATHAN
EKONOMIA Vol 5, No 1 (2016)
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SYAHRIANDI, Effectiveness and Revenue (PAD) of East Kutai Regency, under the guidance of Mr. LCA Robin Jonathan and Ec. Elfreda A. Lau.Reform of Local Finance has a chance to local governments to manage local financial independently. Financial management is none other than the management of the budget, including the management of revenue (PAD), which led to the fiscal independence to reduce fiscal dependence on the central government.The purpose of this study was to determine and analyze the contribution of Local Taxes, Retribuis Regional, Local Companies Gain, Other legitimate PAD to PAD East Kutai Regency for 2009, 2010, 2011, 2012 and 2013; to know and analyze the effectiveness of Local Taxes, Levies, Regional Companies Gain, Other legitimate PAD to PAD East Kutai Regency for 2009, 2010, 2011, 2012 and 2013.Grand theories of this research is financial management. The analytical tool used in this research is the analysis of the contribution and effectiveness ratio analysis.The results of this study indicate that the contribution of local taxes, levies, profit regional companies and other local revenue legitimate, once categorized in the criteria for contributions established by the Ministry of the Interior, it was concluded that the overall level of tax contribution, retribution , lapa regional companies and other legitimate PAD does not reach the level of the very good category. Kecuaili contribution rate other legitimate PAD in 2009 that reached the very good category. Efketivitas local taxes, levies, profit regional companies, and other local revenue legitimate, once categorized the effectiveness criteria set by the Ministry, it can be concluded that the overall level of effectiveness in the category very effective for local taxes, levies regional and other legitimate PAD.
PERBANDINGAN ANTARA LEASING DAN HUTANG BANK BAGI PERUSAHAAN CV. SUNGAI BERLIAN JAYA Rina Masithoh Hariyadi, Eka Agustriani Titin Ruliana,
EKONOMIA Vol 5, No 1 (2016)
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Penelitian ini bertujuan untuk mengetahui alternatif pendanaan mana yang lebih menguntungkan antara Leasing dan hutang Bank pada pengadaan Excavator PC 300 di CV.Sungai Berlian Jaya.Rumusan masalah dalam penelitian ini adalah “Apakah cara pembelian unit Excavator PC 300 dengan Hutang Bank lebih menguntungkan dibandingkan dengan Leasing pada CV.Sungai Berlian  Jaya”.Dasar teori yang digunakan adalah manajemen keuangan dengan alat analisa dan pengujian hipotesis  capital  recovery  factor bila menggunakan jasa Leasing dan discount factory bila  menggunakan kredit Bank. Total biaya pinjaman Bank Rp.524.638.400,-  tanpa harus membayar uang muka sebesar 33% dan biaya pinjaman Leasing Rp.351.507.728,-.Selama 3 tahun, biaya pinjaman di Bank dan biaya leasing  setelah pajak di present valuekan dengan discount faktor 1,8 % menjadi Biaya pinjaman Leashing Rp.676.340.691,68 dan biaya pinjaman Bank menjadi Rp.898.463.451,82,-Berdasarkan hasil analisis tersebut jelas bahwa pinjaman Bank lebih tinggi dibandingkan pinjaman pada Leasing, namun melihat kondisi keuangan perusahaan yang tidak terbebani oleh biaya yang dkeluarkan pada saat awal pembayaran maka didalam pengadaan Unit Excavator PC 300 menggunakan kredit Bank.Mengacu pada hasil analisis dan pembahasan tersebut tadi, maka hipotesis yang dikemukakan terbukti kebenarannya.
ANALISIS PENDAPATAN ASLI DAERAH KABUPATEN KUTAI TIMUR Titin Ruliana, Suzanty Usman¹, Elfreda Aplonia Lau²,
EKONOMIA Vol 5, No 1 (2016)
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         Enabling Autonomy, according to Law No. 32 of 2004, local autonomy rights, authorities, and obligations of autonomous regions to set up and manage their own affairs and interests of local communities in accordance with the regulations, undangan.Pendapatan (PAD) is the income collected Regional Regional Regulation in accordance by legislation No. 34 Year 2000 revenue (PAD) sourced from Local Taxes, Levies, the results of which are separated regional wealth management, and other legitimate PAD (includes proceeds from the sale of regional assets are not separated, current accounts, interest income, exchange gain the rupiah against foreign currencies and commissions, discounts, or other forms as a result of the sale and or procurement of goods or services by Regions). Based on the background that has been described previously, the research problems can be formulated as follows:1. Is Local Tax contributes very well to the East Kutai Regency PAD for 2009, 2010, 2011, 2012 and 2013?2. Do Levies contributed very well to the PAD Kutai Timuruntuk 2009, 2010, 2011, 2012 and 2013?3. Is the Company's Profit Regions contribute very well to the PAD Kutai Timuruntuk 2009, 2010, 2011, 2012 and 2013?4. Are Other legitimate PAD contribute very well to the PAD Kutai Timuruntuk 2009, 2010, 2011, 2012 and 2013?5. Are Taxes East Kutai Regency very efektifuntuk 2009, 2010, 2011, 2012 and 2013?6. Do Levies East Kutai very efektifuntuk 2009, 2010, 2011, 2012 and 2013?7. Does the Company's Profit East Kutai Regency very efektifuntuk 2009, 2010, 2011, 2012 and 2013?8. Are Other legitimate PAD East Kutai very efektifuntuk 2009, 2010, 2011, 2012 and 2013?The main theory used in this research is the management keuangan.Alat analysis used in this research is the analysis of the contribution and effectiveness ratio analysis.The results of this study indicate that the contribution of local taxes, levies, profit regional companies and others local revenues legitimate, after doing the testing concluded in general the contribution rate of local taxes, levies, profit regional companies, and others eligible PAD does not reach the level very good category. Unless the contribution rate deodorized legitimate PAD in 2009 to reach the very good category. The effectiveness of local taxes, levies, profit regional companies, and others of local revenue legitimate, once categorized in the criteria for effectiveness set by the Ministry, it can be concluded that the overall level of effectiveness in the category very effective for local taxes, levies and others PAD legitimate
PENGARUH DISIPLIN DAN MOTIVASI TERHADAP KINERJA GURU SMP NEGERI DI KECAMATAN LINGGANG BIGUNG Titin Ruliana, Isna Pasilinda H. Eddy Soegiarto K2,
EKONOMIA Vol 5, No 2 (2016)
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PASILINDA ISNA, Discipline and Motivation Influence on Performance Junior High School Teacher in District Linggang Bigung West Kutai ( under the guidance of Eddy Soegiarto as a mentor I and Mrs. Titin Ruliana, as a mentor II )This study aims to determine the effect of discipline and motivation on teacher performance SMP District of Linggang Bigung. In addition, this study is also to determine the most dominant factor in improving the performance of teachers in Secondary Schools Linggang Bigung districts.Based on the result of an analysis of the basic theories and hypotheses proposed that the first hypothesis is suspected that the discipline and motivation together – the same positive and significant effect on teacher performance SMP districts Linggang Bigung and the second hypothesis is thought that the most dominant motivational factors affect the performance of Junior High School teacher Bigung Linggang collectively received since – the same discipline and motivation variables have an influence on the performance of Junior High School teacher.The analytical tool used in this study is the of Classical Assumption Test, Test Multikoliniearitas, Heteroskedastity Test, Test Normality, Autocorrelation Test and Regression calculation to determine the influence – the influence of discipline variable (X1) and motivation (X2) on teacher performance variables (Y). F test and t – test to determine the dependent variable and independent variables.The influence of these variables on the look of the F-test analysis results, the calculated F value is equal to 6.219 with a significance level of 0.028 ( 95% confidence level ) and F tables amounted to 4.74, which mean the F count equal to 6.219 > F table 4.74. So,when in view of the significance value 0.028 is less than α level of 5%. It can be concluded that the variables of discipline and motivation variables significantly affect the performance of Junior High School teacher.The contribution of the variables X1 and X2 to Y, ie R = 0.800 and R Square of 0.640 (64%). This mean that there are other factors beyond the 36% observed that also affect the performance of teacher in the district SMP Linggang Bigung .T results for each – each variableis as follows: variable discipline 0.074, 2.101 with a significance value greater than 0.05 and t table, which mean 2.262 t of 2.101 < t table 2.262, then the hypothesis is accepted because it fits the criteria t count< t table so evident that discipline and no significant positive effect on teacher performance. Motivation variable was 2.804 with a significance value of 0.026 is smaller than 0.05 and t table is 2.262, which means t count of 2.804>2.262 t table, so it is evident that motivation significantly influence the performance of teachers in the district SMP Linggang Bigung.
Analisis Resiko Perbankan Pada Bankaltim Elfreda Aplonia Lau, Christine Intan Kalixta N, LCA.Robin Jonathan,
EKONOMIA Vol 5, No 1 (2016)
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Bankaltim bergerak dibidang jasa keuangan sebagaimana bank lainnya melakukan kegiatan funding, lending dan services tentunya melayani berbagai lapisan masyarakat, berharap tetap survival. Survivalnya bankaltim terpelihara jika bankaltim mampu mempertahankan  dan menambah nasabah baru, dimana kunci suksesnya adalah memelihara kepercayaan dalam setiap pelaksanaan funding, lending dan services. Kepercayaan ini sangat ditentukan oleh kemampuan bank dalam mengelola resiko perbankan baik dari aspek likuiditas maupun dari aspek solvabilitas. Berpijak pada dasar pemikiran tersebut, maka rumusan masalah penelitian ini adalah Apakah penelitian adalah sebagai berikut: Apakah  resiko-resiko perbankan Bank Pembangunan Daerah Kalimantan Timur  dari aspek likuiditas dan aspek solvabilitas pada tahun 2012 sampai dengan tahun 2014  semakin meningkat ?”Apakah Bank Pembangunan Daerah Kalimantan Timur telah memenuhi ketentuan Modal Inti Bank ?”Teori utama yang digunakan dalam penelitian ini adalah akuntansi perbankan yang berfokus pada resiko-resiko dari aspek likuiditas dalan solvabilitas serta modal inti. Berdasarkan rumsan masalah dan dasar teori yang digunakan dirumuskan hipotesis penelitian berikut: Resiko-resiko perbankan Bank Pembangunan Daerah Kalimantan Timur dari aspek likuiditas maupun dari aspek solvabilitas pada tahun 2013 meningkat dibandingkan dengan kondisi pada tahun 2013, Resiko-resiko perbankan Bank Pembangunan Daerah Kalimantan Timur dari aspek likuiditas maupun dari aspek solvabilitas pada tahun 2014 mengalami penurunan dibandingkan dengan kondisi pada tahun 2013.Bank Pembangunan Daerah Kalimantan Timur telah  memenuhi modal bank sesuai Kriteria modal inti Bank.Alat analisis yang digunakan analisis resiko perbankan dari aspek likuiditas dan solvabilitas yakni Investment Risk Ratio, Liquidity Risk Ratio, Credit Risk Ratio, Deposit Risk Ratio, Risk Assets Ratio, Secondary Risk Ratio, Capital Adequacy Ratio dan aspek keuangan yang mendukung yaitu Modal Inti bank. Hasil analisis menunjukkan bahwa Investment Risk Ratio, Liquidity Risk Ratio, Credit Risk Ratio, Deposit Risk Ratio, Risk Assets Ratio, Secondary Risk Ratio, Capital Adequacy Ratio Bankaltim dapat dikategorikan meningkat pada tahun 2013 dan cenderung menurun pada tahun dengan 2014, namun masih dalam batas yang wajar menunjukkan bahwa Bankaltim likuid dan solvabel dalam memenuhi kewajiban terhadap deposannya. Hasil analisis juga menunjukkan bahwa Bankaltim memiliki ketersediaan Modal Inti yang memenuhi bahkan melampaui ketentuan dalam PeraturanPerbankan.Temuan penelitian ini mendukung beberapa hipotesis, tetapi juga ada   hipotesis penelitian yang ditolak
PENGARUH DISIPLIN, KOMPETENSI DAN KEPEMIMPINAN TERHADAP KINERJA PEGAWAI DINAS TENAGA KERJA KOTA SAMARINDA Elfreda Aplonia Lau, Andi Juned, LCA. Robin Jonathan,
EKONOMIA Vol 5, No 2 (2016)
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Penelitian dilakukan pada Dinas Tenaga Kerja yang berlokasi di Kota Samarinda. Penelitian ini bertujuan: 1) Untuk mengetahui dan menganalisis pengaruh Disiplin, Kompetensi, dan Kepemimpinansecara langsung (simultan) terhadapKinerja Pegawai Dinas Tenaga Kerja Kota Samarinda. 2)Untuk mengetahui dan menganalisis pengaruh Disiplin terhadapKinerja Pegawai Dinas Tenaga Kerja Kota Samarinda. 3)Untuk mengetahui dan menganalisis pengaruh Kompetensi terhadapKinerja Pegawai Dinas Tenaga Kerja Kota Samarinda. 4)Untuk mengetahui dan menganalisis pengaruh Kepemimpinan terhadapKinerja Pegawai Dinas Tenaga Kerja Kota Samarinda.Dasar teori yang digunakan adalah Manajemen Sumber Daya Manusia yang berfokus pada Disiplin, Kompetensi dan Kinerja Pegawai. Hipotesis penelitian ini adalah 1)Disiplin, Kompetensi, dan Kepemimpinan secara langsung (Bersama-sama) berpengaruh signifikan terhadap Kinerja Pegawai Dinas Tenaga Kerja Kota Samarinda.2)Disiplin memiliki pengaruh signifikan terhadapKinerja Pegawai Dinas Tenaga Kerja Kota Samarinda.3)Kompetensi memiliki pengaruh signifikan terhadapKinerja Pegawai Dinas Tenaga Kerja Kota Samarinda. 4)Kepemimpinan memiliki pengaruh signifikan terhadapKinerja Pegawai Dinas Tenaga Kerja Kota Samarinda.Alatanalisis yang digunakan adalah Regresi Linier Berganda.Hasil penelitian diperoleh bahwa Dari hasil pengujian dengan uji regresi, Variabel disiplin, kompetensi dan kepemimpinan secara bersama-sama berpengaruh secara signifikan terhadap kinerja pegawai Dinas Tenaga Kerja Kota Samarinda. Ada pengaruh yang signifikan antara variabel disiplin terhadap kinerja pegawai Dinas Tenaga Kerja Kota Samarinda. Ada pengaruh yang signifikan antara variabel kompetensi terhadap kinerja pegawai Dinas Tenaga Kerja Kota Samarinda. Ada pengaruh yang signifikan antara variabel kepemimpinan terhadap kinerja pegawai Dinas Tenaga Kerja Kota Samarinda.
ANALISIS MANAJEMEN DANA PADA PT.BANK RAKYAT INDONESIA Tbk, TAHUN 2010-2012 Ida Rahmawati, BEBY PRASELIANA ALDHINO H Eddy Soegiarto
EKONOMIA Vol 5, No 2 (2016)
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                     BEBY PRASELIANA ALDHINO, Analysis Funds Management In. Bank Rakyat Indonesia Tbk under the guidance of Prof.Dr.H.Eddy Soegiarto K, SE, MM as Supervisor I and Ida Rahmawati, SE, MM as Supervisor II, Faculty of Economics, University of August 17,  1945, 2014.Background made of this thesis was to find out the effective management of funds management in 2010-2012 at PT Bank Rakyat Indonesia. The purpose of the study was to determine the condition of the management of the funds in 2010-2012 at PT. Bank RakyatFinancial management is the art of planning, organizing, organize, mobilize and supervise the resources is a factor of production. These financial statements are statements made by the parties in charge of the company. Balance is a systematic reports about assets, liabilities and capital of a company at a particular time. Income statement is a report that shows the revenues and expenses of a business unit for a certain period. Management of bank funds is a kegiataan planning, implementation, and penegendalian to association funds in the community. The hypothesis of the problems that have been described is the management of the funds have been effective and have Increased in 2010-2012 at PT Bank Rakyat Indonesia.Reach research emphasis on the financial condition of Bank Rakyat Indonesia, Bank Rakyat Indonesia's financial statements in 2010-2012. Pengumpuan engineering data used was literature research and field research. Financial ratios used are assets to loan ratio, loan to deposit ratio, and banking ratio. If the results of the calculation of the ratio and the effective management of funds has increased then the hypothesis is accepted and vice versa if the ratio of funds management is not effective and does not increase then the hypothesis is rejected.Research results obtained is a general overview of the Bank Rakyat Indonesia ranging from the history of the bank, its organizational structure, products and services of banks and financial statements of Bank Rakyat Indonesia, which consists of the balance sheet and income statement in 2010-2012.Analysis tools in the form of financial statements are presented along with the results of the calculation of the balance sheet and income statement. Results of calculation of assets to loan ratio in 2010 amounted to 57.6%, in 2011 57.3%, in 2012 by 60.9%. Results of calculation loan to deposit ratio in 2010 amounted to 62%, in 2011 amounted to 61.5%, and in 2012 amounted to 64.9%. Banking ratio calculation results in 2010 amounted to 68.8%, in 2011 amounted to 69.4%, and in 2012 amounted to 74.2%.Results of the discussion showed assets to loan ratio decreased by 0.3% in 2011 so the hypothesis is rejected and in 2012 assets to loan ratio increased by 3.6% from the year 2011 so that the hypothesis is accepted. Loan to deposit ratio decreased in 2011 by 0.5%, so the hypothesis is rejected and in 2012 the loan to deposit ratio increased by 3.4% from the year 2011 so that the hypothesis is accepted. Banking ratio increased by 0.6% in 2011, so the hypothesis is accepted and banking ratio in 2012 increased by 4.8%, so the hypothesis is accepted