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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
 44   45   46   47   48 
ANALISIS KINERJA BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH (BPKAD) KABUPATEN KUTAI BARAT Muyo, Maya Chressensia
EKONOMIA Vol 6, No 2 (2017)
Publisher : EKONOMIA

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Abstract

In achieving excellent service, performance measurement methods are needed to assess the company's performance accurately and thoroughly. In this case the method to be used is the Balanced Scorecard. Objective measurements of the Balanced Scorecard method is to measure the performance of the company from four perspectives, namely financial perspective, customer perspective, internal business processes, and learning and growth perspective.    Author measurement of performance on BPKAD Kutai Barat using data at the time before becoming BPKAD West Kutai and after becoming BPKAD Kutai Barat to analyze the financial perspective, customer perspective, internal business processes, and learning and growth perspective.From the research that has been made known that the performance BPKAD Kutai Barat district as a whole is quite good, it is shown by the value Scorecard produced from each perspective. The conclusion that can be drawn through the analysis that has been done that the Balanced Scorecard is the best method to evaluate the performance of the company, because the Balanced Scorecard raised important aspects are overlooked by the performance of traditional ways, such as aspects of human resources, the system used in the company, operational processes, and aspects of customer satisfaction, so that the measurement results with the Balanced Scorecard will be more accurate. Accurate performance measurement results are very important for management, both at the planning, decision-making and control, as well as in realizing the vision and mission of the company.
PENGARUH KEPEMIMPINAN DAN KEDISIPLINAN TERHADAP PRODUKTIFITAS KERJA KARYAWAN PADA PT.YAMAHA SERBAMULIA AUTO CABANG LAMBUNG MANGKURAT Mardiana, Henie Dwi Hastuti, H. Eddy Soegiarto K,
EKONOMIA Vol 5, No 3 (2016)
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Abstract

Human Resources need to be managed and developed continuously in order to obtain qualified human resources in the true sense, the implementation of the work will produce something that is desired. Leadership and discipline are interrelated, because with good leadership then a employees will be working more disciplined in working objective of this study to determine the effect of leadership and discipline in improving the productivity of employees at Noble Auto Branch Multipurpose PT.Yamaha Mangkurat Samarinda. This thesis research results show that the variable leadership (X1) and variable Discipline (X2) positive and significant impact on employee productivity variable PT.Yamaha Serba Mulia Auto (Y). With thitung  amounted to 3.639> t table 1.686 and significance 0.001 <0.05. Discipline (X2) in this study has a positive and significant impact on employee productivity (Y) partially because thitung  which 2,938> t table 1.686 and significance 0.006 <0.05.
Pengaruh Likuiditas dan Solvabilitas Terhadap Profitabilitas perusahaan pada Sub Sektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia periode 2013 - 2016 -, Anis Fadhilah
EKONOMIA Vol 6, No 3 (2017)
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Abstract

This study was conducted to determine the effect of liquidity and solvency on profitability in the food and beverage sub-sector listed in Indonesia Stock Exchange period 2013 until 2016 because that often happens company can not balance that where a position of liquidity and solvabilities not adequate due to company orientation which always the pursuit of profit without compensating for the management of the aspect of the ability to pay its obligations or because the company is too concerned about liquidity and solvency so that it neglects its profitability aspect.This study uses multiple regression analysis tools with significance 0,050 and data analysis using spss application. The variable for liquidity is measured by using current ratio, solvency is measured by dept to equity ratio while profitability is measured by net profit margin. Sampling method used is purposive sumpling method.The result of research partially show that liquidity have significant effect and have positive correlation to profitability, whereas solvability also have significant effect to profitability and have a positive correlation. Simultaneously, liquidity and solvency have a significant effect on profitability.The conclusions of this study suggest that the three proposed hypotheses are proved or the three hypotheses accepted. This means that the company's ability to meet its short-term and long-term debt obligations affects the company's profit. The higher the pay rate then followed by the increasing profit achieved by the company.
KONTRIBUSI PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH DALAM RANGKA PELAKSANAAN OTONOMI DAERAH KOTA SAMARINDA Jonetta, Jonetta Triyanti
EKONOMIA Vol 5, No 3 (2016)
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Abstract

Tujuan dari penelitian ini yaitu untuk mengetahui kontribusi pajak daerah dan retribusi daerah terhadap pendapatan asli daerah di Kota Samarinda.Alat analisis yang digunakan dalam penelitian ini adalah analisis Kontribusi Pajak Daerah dan Retribusi Daerah, Rasio Efektifitas dan Tingkat Pertumbuhan ( Growth ). Data diperoleh dengan menggunakan penelitian kepustakaan dan penelitian di lapangan. Pajak daerah adalah kontribusi wajib kepada daerah yang tertuang oleh orang pribadi atau badan yang bersifat memaksa berdasarkan Undang – undang dengan tidak mendapatkan imbalan secara langsung dan digunakan untuk keperluan daerah bagi sebesar – besarnya kemakmuran rakyat. Retribusi daerah adalah pungutan daerah sebagai pembayaran atas jasa atau pemberian izin tertentu yang khusus disediakan dan atau diberikan oleh Pemerintah Daerah untuk kepentingan orang pribadi atau badan. Berdasarkan hasil penelitian yang dilakukan terhadap laporan realisasi pendapatan asli daerah Kota Samarinda periode tahun 2011 sampai dengan tahun 2015 bahwa perkembangan pendapatan asli daerah Kota Samarinda dalam lima tahun terakhir yaitu dari tahun 2011 – 2015 cenderung meningkat. Kontribusi penerimaan pajak daerah terhadap pendapatan asli daerah Kota Samarinda tertinggi yaitu pada tahun 2012 dengan presentase 70% sedangkan kontribusi penerimaan retribusi daerah terhadap pendapatan asli daerah Kota Samarinda tertinggi yaitu pada tahun 2011 dengan persentase27%
PENGARUH PENGENDALIAN MANAJEMEN DAN PEMBELAJARAN ORGANISASI TERHADAP KINERJA KARYAWAN PADA BADAN KESATUAN BANGSA DAN POLITIK KABUPATEN KUTAI TIMUR Hejeng, Yovianus Yovianus
EKONOMIA Vol 7, No 1 (2018)
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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh variabel pengendalian manajemen dan pembelajaran organisasi terhadap kinerja KESBANG POL pada KESBANG POL Kutai Timur.Penilitian dilakukan kepada 80 responden Badan Kesatuan Bangsa dan Politik Kabupaten Kutai Timur, dengan teknik pengumpulan data menggunakan kuesioner. Hasil penelitian menunjukkan persamaan regresi sebagai berikut : Y =   9.239+ 0.099X1 + 0.140X2 + e. Nilai R (Koefisien Korelasi) yang diperoleh sebesar 0,444atau 44,4% dan nilai R Square (Koefisien Determinasi) sebesar 0,197atau 19,7%. Hasil penelitian menunjukkan bahwa variabel Pengendalian Manajemen (X1) dan Pembelajaran Organisasi (X2) secara simultan berpengaruh signifikan terhadap Kinerja KESBANG POL Kutai Timur (Y). Secara parsial variabel pembelajaran organisasi (X2) yang mempunyai pengaruh signifikan terhadap variabel kinerja KESBANG POL (Y). Saran utama bagi KESBANGPOL Kutai Timur adalah penelitian yang berhubungan dengan pengendalian manajemen dan pembelajaran organisasi terhadap kinerja KESBANG POL sekiranya dapat dijadikan acuan dalam mengambil kebijakan manajemen demi kemajuan KESBANG POL.
PENGARUH DISIPLIN KERJA DAN PENEMPATAN PEGAWAI TERHADAP PRESTASI KERJA PEGAWAI SEKRETARIAT DAERAH KABUPATEN KUTAI TIMUR -, Darwis -
EKONOMIA Vol 6, No 1 (2017)
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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh(Pendidikan, Pelatihan, Mutasi, Promosi, dan Stres Kerja) secara simultan berpengaruh signifikan terhadap Pengembangan Karir Pegawai, dan untuk mengetahui (Pendidikan, Pelatihan, Mutasi, Promosi, dan Stres Kerja)yang berpengaruh dominan terhadap Pengembangan Karir Pegawai Negeri Sipil Kabupaten Kutai Timur.Dasar teori yang digunakan adalah Manajemen Sumber Daya Manusiamencakup pengertian pendidikan, pelatihan, mutasi, promosi jabatan dan stress kerja. Populasi penelitian adalah pegawainegeri yang bekerja pada kantor Sekretariat Kabupaten Kutai Timur. Sampel penelitian dilakukan dengan pengisian kuesioner oleh 100 orang koresponden yang berasal dari sekretariat kabupaten Kutai Timur,. Data menggunakan analisis regresi linear berganda.Berdasarkan hasil analisis data maka dapat disimpulkan bahwa Pengembangan karir berdasarkan pendidikan, pelatihan, mutasi, promosi jabatan dan stress kerja mempunyai pengaruh positif terhadap analisis Pengembangan Karir Pegawai pada Kantor Sekretariat Kapubaten Kutai Timur.
KINERJA PADA RUMAH SAKIT SAMARINDA MEDIKA CITRA -, RIZQI SAFITRI
EKONOMIA Vol 6, No 1 (2017)
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Abstract

Tujuan dari penelitian ini adalah untuk pengukuran kinerja Rumah Sakit Samarinda Medica Citra tahun 2013-2014 dengan konsep balanced scorecard. melakukan perhitungan kinerja rumah sakit dengan menggunakan metode balanced scorecard sehingga dapat diketahui bagai mana kinerja Rumah Sakit Samarinda Medika Citra dari tahun 2013-2014.Dasar teori yang digunakan adalah Balanced Scorecard terdiri atas 4 perspektif, yaitu perspektif keuangan, perspektif pelanggan, perspektif proses bisnis serta perspektif pembelajaran dan pertumbuhan. Hipotesis yang diangkat yaitu “Pengukuran kinerja dengan menggunakan metode Balanced Scorecard lebih baik dibanding dengan pengukuran kinerja yang telah digunakan oleh Rumah Sakit Samarinda Medika Citra.” dengan pengujian hipotesis, Apabila pengukuran kinerja dengan menggunakan metode Balanced Scorecard lebih baik dibanding dengan pengukuran kinerja yang telah digunakan oleh Rumah Sakit Samarinda Medika Citra, maka hipotesis diterima. Sedangkan Apabila pengukuran kinerja dengan menggunakan metode Balanced Scorecard tidak lebih baik dibanding dengan pengukuran kinerja yang telah digunakan oleh Rumah Sakit Samarinda Medika Citra, maka hipotesis ditolak.Hasil dari penelitian yang dilakukan, diketahui bahwa Pada perspektif keuangan, pencapaian Rasio Return On Invesment (ROI) telah mampu melampaui target yang telah ditetapkan Rumah Sakit Samarinda Medika Citra. Pada perspektif pelanggan Rumah Sakit Samarinda Medika Citra tahun 2014, komponen Akuisisi pelanggan  rawat  jalan,  rawat  inap  dan  retensi  pelanggan  rawat  jalan dikatakan baik. Pada perspektif proses bisnis internal dikatakan baik, karena dari enam alat tolak ukur pelayanan rumah sakit, hanya dua yang belum melampui dari standar menurut Peraturan Menteri Kesehatan Republik Indonesia. Perspektif pembelajaran dan pertumbuhan Rumah Sakit Samarinda Medika Citra dikatakan baik untuk retensi karyawan karena mampu mempertahankan karyawannya.Dengan demikian dapat disimpulkan bahwa hipotesis dikemukakan dapat diterima yaitu bahwa pengukuran kinerja dengan menggunakan metode balanced scorecard lebih baik dibanding dengan pengukuran kinerja yang telah digunakan oleh Rumah Sakit Samarinda Medika Citra
PENGENDALIAN PIUTANG PADA PT. BUANA RAYA EXPRESS DI SAMARINDA Mardiana3, Diah Sawitri Elfreda Aplonia Lau2
EKONOMIA Vol 5, No 3 (2016)
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Abstract

Control is defined as an activity to determine whether the activity has been going according to plan and then the results of such monitoring may be used as the material for the company's actions make improvements. Control of the company's receivables to be done in order to minimize receivables that are stacked or doubtful. If the accounts receivable control to do so will result in substantial losses to the company.This study aims to determine control of receivables that occurred in PT. Buana Raya Express so as to minimize bad debts to the company. The analytical method used is by asking questions based on the questionnaire receivable control and observe the activities of the company directly subsequent results of the questionnaire was tested by dividing the total number of "Yes" with the total number of questions multiplied by one hundred percent, test results of the calculation of the questionnaire then grouped into a range of percentages, namely: not effective, less effective, quite effective and very effective.
ANALISIS MODAL KERJA DAN PROFITABILITAS PT. BERAU COAL ENERGY Tbk -, Rachmaniah -
EKONOMIA Vol 6, No 2 (2017)
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Abstract

The use of working capital should be managed as effectively as possible so that the profitability of the company can be improved. Working capital management in a company is considered successful when working capital according to established standards, so as not to cause advantages or disadvantages and can provide a satisfactory ratio. Ratio analysis of the company's working capital is necessary to know and interpolate the short-term financial position of the company and examine the efficiency and use of working capital in the company. The formulation of the problem in this research is whether the increase of working capital turnover, the increase of inventory turnover and the increase of cash turnover is followed by the increase of profitability (Return On Equity) of PT. Berau Coal Energy Tbk. This study aims to analyze the increase of working capital turnover, inventory turnover, cash turnover on corporate profitability of PT. Berau Coal Energy Tbk. The hypothesis in this research is the increase of working capital turnover, the increase of inventory turnover and the increase of cash turnover followed by profitability of PT. Berau Coal Energy Tbk.The data analysis used is comparative analysis. Analysis conducted in this study there are 4 stages of work-capital rotation analysis (Turnover Capital Turnover), inventory turnover (Inventory Turnover), cash turnover (Cash Turnover) and analysis tool to measure profitability of PT. Berau Coal Energy Tbk is Return on Equity (ROE).The results revealed that of the three calculated turnover analysis is the turnover of working capital, inventory turnover and cash turnover, only inventory turns are able to predict profitability (ROE). The increase in inventory turnover is followed by an increase in profitability (ROE), but the increase in working capital turnover and cash turnover is not followed by an increase in ROE.The ratio of working capital turnover, inventory turnover and cash turnover not simultaneously have an effect on profitability, then the company must know the other ratios that can affect profitability. For the next researcher is suggested to use other variable beside variable of cash turnover, inventory turnover and cash turnover as variable affecting profitability.
ANALISIS PENYELESAIAN KUR MIKRO KREDIT BERMASALAH PADA PT. BRI (PERSERO) TBK. CABANG SAMARINDA UNIT SURYANATA Heriyanto, Tarigan Irma Norita Ec.Elfreda Aplonia Lau
EKONOMIA Vol 5, No 3 (2016)
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Abstract

Tarigan Irma Norita. The Analysis of Non-Performing Loan Settlement of Micro Credit for Businesses Program of PT. Bank Rakyat Indonesia (Persero) Tbk. Samarinda Branch Unit Suryanata supervised by Ms. ElfredaAplonia Lau and Mr. Heriyanto.Bank is a financial institution which main activities are to accept deposits from the public and to distribute them back in the form of credit. The rapid growth of banks and financial institutions triggered Bank Rakyat Indonesia (BRI) to improve their service. One of BRI’s best services is their quick loan process with flexible terms. This service also has a great risk. The more loans that are granted, the more risk BRI get. The risks may arise into problematic credit and it is called Non-Performing Loan. This research aims to determine and analyze Non-Performing Loan Micro Credit for Businesses at PT. Bank Rakyat Indonesia (Persero) Tbk. Samarinda Branch Unit Suryanata in 2015 that has increased or decreased compared to the period of 2011 to 2015 based on Non-Performing Loans (NPLs) and Loan to Deposit Ratio (LDR). The analytical tool used in this thesis was Banking Financial Ratios Non-performing loans (NPLs) and Loan to Deposit Ratio (LDR). Based on research problem mentioned above about The Analysis of Non-Performing Loan Settlement of Micro Credit for Businesses Program Unit Suryanata, the researcher proposed hypothesis as follows: Non Performing Loan (NPL) at PT. Bank Rakyat Indonesia (Persero) Tbk. Samarinda Branch Unit Suryanata in 2015 decreased and Loan to Deposit Ratio (LDR) PT. Bank Rakyat Indonesia (Persero) Tbk. Samarinda Branch Unit Suryanata 2015 have increased in terms of numbers produced better, compared to non-performing loans (NPLs) and Loan to Deposit Ratio (LDR) in 2011 to 2014 which in 2015 the NPL is about 1.2% below the standard value that has been set by Bank Indonesia at 5% and  LDR is about 55.55

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