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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 PERHITUNGAN PPH PASAL 21 TERHADAP GAJI PEGAWAI TETAP PADA PUSKESMAS SAMBUTAN KECAMATAN SAMARINDA ILIR Shaleh, Rahmad
EKONOMIA Vol 1, No 1 (2012)
Publisher : EKONOMIA

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Abstract

The background of this research the law on cutting and collection of tax on income by the taxpayer on income by individual taxpayers according to the Regulation of the Minister of Finance No.: 250/PMK.03/2008 of income tax received by employees up to at minimum wage or minimum wage county / city declared invalid. This resulted in excess deduction. The purpose of this study was to determine the income tax Article 21 of the District Health Center Samarinda Ilir Welcome.There are differences in the results of the analysis mentioned income tax calculation is based on Article 21 by the regional minimum wage rates to the Regulation of the Minister of Finance No.: 250/PMK.03/2008. Each taxpayer should bear what has become dependent and if the taxpayer has more than 2 (two) children , the third child and so are not included in the calculated dependents . Similarly, a taxpayer who has a husband / wife who both work but a different place then the only taxpayers bear the marital status alone . Taxpayers who have the status of TK ( Not Married ) where section 21 income tax withheld by the employer in the can of Income Tax laws and the reduction of income tax article 21 by the government ( including the non-taxable income based on the status of the taxpayer ) . Taxpayers who have K/1/0 marital status , where the income tax is calculated from section 21 of article 21 income tax deduction of income tax payable by Article 21 by the government ( including the non-taxable income ) based on marital status K/1/1 , where tax article 21 income is calculated using income tax article 21 income tax payable decreased by article 21 by which the taxable income that the government has included marital status and 2 (two) people person . Thus the author proposed hypothesis is accepted . 
PRODUKTIVITAS KERJA KARYAWAN DITINJAU DARI MOTIVASI DAN DISIPLIN KERJA PADA PT. INSANI BARAPERKASA SAMARINDA Yanti, Fitri
EKONOMIA Vol 1, No 1 (2012)
Publisher : EKONOMIA

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Abstract

Tujuan penelitian ini mengatahui pengaruh motivasi dan disiplin terhadap produktivitas kerja di PT. insani Baraperkasa Samarinda. Dalam bentuk kuesioner. Populasi dalam penelitian ini adalah seluruh karyawan PT. Insani Baraperkasa samarinda, sedangkan sampel penelitian adalah 55 karyawan. Metode analisis yang digunakan Regresi Linier Berganda Alat untuk mengetahui pengaruh variabel independent (motivasi X1 dan displin X2) terhadap variabel dependent (produktivitas kerja Y ), uji F dan uji t.Hasil Penelitian ini menunjukan bahwa variabel motivasi dan disiplin berpengaruh terhadap produktivitas kerja karyawan pada PT. insani Barapekasa Samarinda. Analisis menggunakan uji F dan uji t dengan membandingkan nilai F hitung sebesar 25.269 dengan nilai dengan taraf signifikan sebesar 0,000 < alpha 0,5 %). Maka hipotesis dinyatakan diterima, nilai Dalam perhitungan ini diperoleh nilai motivasi (varabel X1) dengan taraf signifikan hasil sebesar 0,000 dan nilai t tabel 1,673  dan disiplin  (variabel X2dengan taraf signifikan sebesar 0,003 < alpha 0, % maka hipotesis diterima.Kesimpulan, variabel motivasi dan disiplin berpengaruhsignifikan terhadap produktivitas kerja karyawan pada PT. Insani Baraperkasa Samarinda dari dua Variabel. Motivasi adalah variabel yang berpengaruh dominan terhadap produktivitas kerja karyawan pada PT. Insani Baraperkasa.Kata kunci: Motivasi (X1), Disiplin (X2),  dan Produktivitas Kerja (Y)
DAMPAK ADVERTISING DAN PEMBENTUKAN BRAND AWARENESS TERHADAP KEPUTUSAN PEMBELIAN PRODUK KECAP ABC PADA PT.HEINZ ABC INDONESIA DI SAMARINDA -, JURIYANTO -
EKONOMIA Vol 3, No 2 (2014)
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Abstract

ABC ketchup is ketchup first time in Indonesia produced by ABC PT.Heinz Indonesia.Destination this study to determine the effect of advertising and brand awareness on product purchasing decisions on PT.Heinz ABC  soy sauce in Samarinda Indonesia and to know between advertising and brand awareness, which is more variable influence on the purchasing decisions of soy sauce PT.Heinz ABC in Indonesia in Samarinda.A primary issue in the writing of this study is whether advertising and brand awareness significantly influence purchasing decisions on PT.Heinz ABC soy sauce in Indonesia samarinda.Basic theory used marketing management, advertising, brand awareness and decision purchase.Hypothesis: advertising and brand awareness significantly influence purchasing decisions on PT.Heinz ABC soy sauce in Indonesia and advertising samarinda dominant influence on purchasing decisions on PT.Heinz ABC soy sauce Indonesia in samarinda.The analytical tool used is multiple linear regression.These results gain coefficient of determination (R2) of the regression equation of 0.773 or 77.3% which shows that advertising and brand awareness simultaneously accounted for 77.3% of the purchase decision (Y) ABC soy sauce in the village river siring northern districts samarinda samarinda city.The simultaneous influence of proving that the influence of these two variables proved and of the two variables are the most influential advertising variable (X1). From the results of these studies should further improve Ketchup ABC advertising program with the program more attractive and more appropriate use of the media to increase brand awareness so that consumers' purchasing decisions Ketchup ABC increasing. In addition, Ketchup Company ABC should consider other means of promotion in addition to advertising in order of performance and corporate objectives can be achieved with more good. technique this study support the hypothesis.
ANTRIAN KONSUMEN PADA STASIUN PENGISIAN BAHAN BAKAR UMUM (SPBU ) NO. 64 – 75364 JLN. YOS SUDARSO II SANGATTA Herli, Awang
EKONOMIA Vol 2, No 1 (2013)
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Abstract

The purpose is to analyze the service activity to customer (veticle ) on public on station  No. 64-75364 At Yos sudarso II street Sangatta. Research was conducted for 3 months ( April to Juni 2013 ) On public Gas Station Sangatta, related to costomer queue  at public gas station No. 64 – 75364 on Yos Sudarso II srett Sangatta. Research activities are includes : Literature study, field observation, interviews, documentation, data collection and analysis. Data collected are indude : Public gas station general description, organizational structure, and respondent answers. Data analisis used Analize tool 1) Potential use calculation 2) Average queue calculation 3) Queue long  4) Average veticles number in queue.Based on calculation shows that diesel Gas filling is for 1,08 second Premium gasoline. Is for 34 second. Average customer number in queue according to  research are diesel gas filling 0,0003 customer per minute, Premium gasoline filling 0,1184 cutomer per minute. Meanwhile the probability of none waiting system of premium gasoline filling is 0,4347 and the probability of none waiting system of diesel gasfilling is 0,3333. Resuly of service level premium gasoline and diesel gas each for single line and single facility obtained  80%  means there is 20% ree time. and for the fuel filling with single line and double facility obtained each 40% means there is 60% free time.
ANALISIS PENUGASAN KARYAWAN BAGIAN PRODUKSI PADA CV. FAUZAN RAMADHAN DI MUARA BADAK Agustian, Fery
EKONOMIA Vol 1, No 1 (2012)
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Abstract

The study was conducted on CV.FAUZAN RAMADHAN in Muara Rhinos during the month of April-May 2012. Of this research in the data obtained that the decay has occurred black shrimp ranges 20-30 kg were produced. This decay occurs because the processing of the raw materials of black shrimp resolved differently in processing time starts at 07.30 am and finish at around 09:30 to 10:00 am.Analysis using the Hungarian method calculation results show after held assignments on the production employees in particular sub-section processing variations 5 working group (Task: Cleaning, Proofreading, washing, weighing and preparation) obtained by Hungarian method of processing turnaround time of 120 minutes is lower than the standard settlement time from 5 companies to task group working group variation in the amount of 150 minutes.
PREDIKSI KEBANGKRUTAN CV. BATUBARA MAS ABADI DI SAMARINDA -, Lisa Cinthia
EKONOMIA Vol 3, No 2 (2014)
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Abstract

The company was founded with the hope of generating a profit to be able to survive in the long term infinite. The company uses profits generated to develop and maintain the continuity of the company. Often companies that have been operating for a certain period forced to disband because of a business failure. One way to do company for the company to survive, by interpreting or analyzing financial statements. The problem in this study is "Is the CV. Batubara Mas Abadi in Samarinda potentially bankrupt in 2010, 2011, 2012, and 2013? ". The purpose of this study to determine the potential bankruptcy using the Altman Z-Score in CV. Batubara Mas Abadi. By hypothesis "CV. Batubara Mas Abadi is not potentially bankrupt in 2010, 2011, 2012, and 2013. "Analytical tool used to determine the potential bankruptcy of this research is the Altman Z-Score models. From the analysis and discussion, it can be concluded seen from 2010 to 2013 CV. Batubara Mas Abadi in Samarinda in healthy financial condition and not potential to be bankrupt, It is evidenced from the results of the value of Zi in 2010 at 4,5090, in 2011 at 4,6484, in 2012 at 5,0892, in 2013 at 5,6963, which means that the value of Zi in the year 2010 to 2013 more than 2,90. Where if the value of Zi is more than 2,90 that enterprise companies are categorized as healthy financial condition and not potential to be bankrupt.
PENENTUAN HARGA POKOK PRODUKSI PADA USAHA MOULDING UD. KEMBAR MAS SAMARINDA Liso, La
EKONOMIA Vol 2, No 1 (2013)
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Abstract

LA LISO , 2013 S - 1 Program , Faculty of Economics, University of Samarinda August 17, 1945 , Determination of Cost of Production In Moulding Enterprises UD . Mas twin Samarinda , Titin Ruliana Supervisor I , Advisor II Suyatin . Efforts related to housing became a very lucrative business , given not only the building materials are a top priority in housing construction but also the framework of the house itself must be considered . One of the businesses that provide these services are UD molding business . Mas twin Samarinda . These efforts serve to create the framework of the house such as sills , doors , windows , and various other orders related to logging and marketing efforts include the city of Samarinda . This study was conducted to clarify the calculation of the order cost door bengkirai 7 ( seven ) lower panel compared to calculations made by the company . calculation of the company with the adoption of the order cost . Production costs are those costs that occur within the manufacture of finished products . Elements of production costs is what will form the cost of production , in which the elements consist of raw material costs , labor costs and factory overhead costs . From the results of this study is that There are differences in the calculation of the cost of production for 7 door panel orders that the difference of Rp . 500.543 .-/unit . According to the company's calculation of the cost is Rp . 631,785.713 , -/unit . Meanwhile, according to calculations performed by the authors using the cost of the order on the basis of allocation of manufacturing overhead costs using the relative selling price is Rp . 631,285.17 .-/unit with this calculation will increase the cost of production . With this shows that , the existence of specialized judicial institutions in a State law is very important and vital for the existence of judicial institutions are given special authority to conduct law enforcement more specifically , the purpose is to create a sense of justice through the courts with special handling special . As suggestions submitted in research that , in order to calculate the cost of production is produced by the method of the order cost , because then it is known for sure the amount of the costs incurred for the actual production process occurs can be reduced cost and selling price can be lowered     
ANALISIS TINGKAT KESEHATAN BANK PADA PT. BANK PERMATA TBK PERIODE 2010-2011 Laluyan, Marlyn Pricillia
EKONOMIA Vol 1, No 1 (2012)
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Abstract

Bank soundness can be defined as the ability of a bank to conduct normal banking operations and is able to meet all its obligations well in ways that conform to the applicable banking regulations. To determine healthy or unhealthy can be analyzed through several aspects, namely CAMEL (Capital, Assets, Management, Earnings, and Liquidity). This study aims to determine the level of health of PT. Bank Permata Tbk in 2010 and 2011 by using the CAMEL analysis. The data used is the consolidated financial statements for 2010-2011. As a measure to determine the soundness of a bank after an assessment of each component of CAMEL which is a variable of the study, namely to determine the outcome of the assessment is classified into bank health ratings. The results showed that the level of health of PT. Bank Permata Tbk period 2010-2011 are included in the category of fairly healthy. Assessment of the level of health in 2010 are included in the category of fairly healthy for a total credit of 78.31 and in 2011 was included in the category is quite healthy for a total credit of 76.89.
PERENCANAAN PAJAK UNTUK EFISIENSI PEMBAYARAN PAJAK PADA PT KALTIM LESTARI UNGGUL -, Andi Kantono
EKONOMIA Vol 3, No 2 (2014)
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Abstract

The purpose of this study was to determine the calculation of income tax PT. Kaltim Lestari Unggul before and after applicable tax planning to improve the efficiency of the payment of tax burden. The analysis tools being used was Number of tax laws. 36 of 2008, Fiscal correction of the costs included in Law No. taxation. 36 of 2008, Calculating and tax planning on taxpayer income tax in 2012, comparing taxable income before and after tax planning. Based on the results of a study of the income  statement of PT. Kaltim Lestari Unggul, it had been found that payment of income tax expense using the right tax planning in accordance with the provisions of the tax laws No.. 36 of 2008 in PT Kaltim Lestari Unggul in 2012 to minimize the burden of the tax to be paid.
OPTIMALISASI PERSEDIAAN SEMEN PADA C.V. SURYA INDAH DI SAMARINDA Rizki, Muhammad Erwan
EKONOMIA Vol 1, No 1 (2012)
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Abstract

Penelitian dilatarbelakangi oleh adanya keinginan perusahaan untuk melakukan pengendalian persediaan perusahaan dengan melihat kemampuan perusahaan dalam pengadaan semen. Permasalahan dalam penelitian ini adalah : "Apakah optimalisasi persediaan semen yang dilakukan oleh C.V. Surya Indah Samarinda sudah optimal". Dasar teori yang digunakan adalah manajemen operasional khususnya manajemen persediaan. Sedangkan hipotesis yang dibuat adalah : " Persediaan semen yang dilakukan oleh C.V. Surya Indah belum optimal". Dalam penelitian kali ini digunakan alat analisis berupa model persediaan Economic Order Quantity (EOQ), terhadap data hasil penelitian seperti biaya penyimpanan, biaya pemesanan, harga dan jumlah penjualan persediaan semen pada C.V. Surya Indah di Samarinda. Pengendalian persedian dengan metode EOQ (Economic Order Quantity), akan memberikan informasi kepada perusahaan untuk melakukan kebijakan dimasa depan, dengan metode tersebut dapat diketahui apakah pemesanan yang dilakukan perusahaan sudah ekonomis atau belum. Dalam perhitungan Ecomic order quantity ini akan dicari berapa persediaan barang yang optimal untuk dilakukan setiap kali pemesanan dan berapa kali frekuensi pernesanan yang dapat dilakukan, sehingga biaya persediaan yang dikeluarkan juga minimum. Minimalisasi biaya penyimpanan dapat berdampak terhadap maksimalnya laba operasi yang akan diperoleh oleh perusahaan. Sehingga tujuan yang dikehendaki perusahaan dapat tercapai.Hasil ini menunjukkan bahwa persediaan semen pada C.V. Surya Indah sudah optimal, dengan nilai EOQ 1.784 zak dalam waktu 1 tahun. Tingkat persediaan pengaman sebesar 89 zak,  jumlah pemesanan yang optimal sebanyak 14 zak dengan frekuensi pemesanan sebanyak 36 kali.

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