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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 AKUNTANSI PENGGAJIAN DAN PENGUPAHAN KARYAWAN PADA PT. SELYCA MULIA SAMARINDA TAHUN 2014 Titin Ruliana, Herlinawati, H.Eddy Soegiarto,
EKONOMIA Vol 7, No 2 (2018)
Publisher : EKONOMIA

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Abstract

The purpose from this research is to know the implementation of accounting system of employeespayroll and wages on PT. Selyca Mulia. This researchis done on PT. Selyca Mulia, which have the employees status as permanent employees and contract employees. Data analysis is to describe accounting of employees payroll and wages that implemented by PT. SelycaMulia. Data obtained by using Field Research andLibrary Research.The result of observation explain there are a different process in given standard salary UMK based grade level work in PT. Selyca Mulia for permanent employees and contract employees.Calculation and payment salary and wages, and overtime of employees based compared between standard regulation of ministry and PT. Selyca Mulia. Given salary and wages employees of PT. SelycaMulia still in under regulation on 2014 and it can make bad impact for company and employees.
ANALISIS PIUTANG PADA PT. NUANSA DHARMA CIPTA DI SAMARINDA -, Widya Astuti
EKONOMIA Vol 7, No 2 (2018)
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Abstract

This study aims to analyze the turnover rate of receivables at PT. Nuansa Dharma Cipta in the period 2013 - 2017. As a business unit that in its activity always aim to earn profit then it is proper PT. Nuansa Dharma Cipta perform strategies to improve the company's ability to generate profits by making sales on credit. From the data obtained from the company can be analyzed using a special ratio analysis related to Receivable Turnover Rate, Receivable Collection Period, Delinquency Ratios and Billing Ratios.The results of this study show that the Turnover Rate of Receivables PT. Nuansa Dharma Cipta 2013 by 39.10 times, in 2014 42.68 times, in 2015 has increased ie, 59.34 times, 2016 40.64 times and in 2017 there is a 43.76 times a year. The period of collection of receivables in 2013 may accumulate 9 days, 2014 8 days, 2015 6 days, 2016 9 days and 2017 8 days. The ratio of arrears fluctuated which in 2013 by 9.7%, in 2014 by 13, by 2015 by 8.9%, by 2016 by 7.5% and by 2017 by 8.2%. The billing ratio has fluctuated in 2013 by 90.3%, by 2014 by 87%, by 2015 by 91%, by 2016 by92.5% and by 2017 by 91.8%. Based on the results of the research receivables turnover fluctuations occur every year but tend to increase. The calculation result of the collection period of accounts receivable fluctuated but the collection period of receivables is less than 30 days, so it can be said the company is able to make billing in a timely manner. The calculation of the ratio of arrears in 2014 occurred shocks due to the large ratio of arrears from the previous year. The calculation of the billing ratio fluctuates but in 2016 the most prominent increase from the previous year
ANALISIS PERLAKUAN AKUNTANSI PENYUSUTAN ASET TETAP PT TAHTA AULIA PERKASA SAMARINDA (PSAK NO. 16) Harta, Survita Budi
EKONOMIA Vol 7, No 3 (2018)
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Abstract

The aims of this research was to analyze and discuss the accounting practice of fixed asset depreciation in PT Tahta Aulia Perkasa Samarinda based on Statement of Accounting Standard Number 16 Fixed Asset.Theory used in this research were depreciation theory and Statement Of Accounitng Standard Number 16. The analyze measure was used Statement of Accounting Standard wich compare between the corporate fixed assets recording such as practicing while admition, practicing while admittioan measurement, practicing while measurement after admition, practicing when disclose all information about fixed asset regulation, with the Accounting Standard Regulation.The Method used was Statement of Accounting Standard wich compare all those aspects then recalculate the depreciation cost, accumulated depreciation cost, and book value of fixed asset recoreded using the fit standard calculation method.The result of this research was PT Tahta Aulia Perkasa had implemented the record of its fixed asset based on Statement of Accounting Standard. Measurement while admition had the suitable practice based on Accounting Standard. The measurement after admition of their fixed asset was out of fit with their standard, which can make the record of their depreciation value in unstandarizeble condition. Disclosure aspects implemented had the suitable practicing with standard. The practice of fixed asset in PT Tahta Aulia Perkasa had several corrections need to be remark to make their practicing in fixed asset proper with their Statement of Accounting Standard (PSAK) Number 16 Fixed Asset.
ANALISIS PIUTANG PADA PT. NUANSA DHARMA CIPTA DI SAMARINDA rina, widya Astuti
EKONOMIA Vol 7, No 2 (2018)
Publisher : EKONOMIA

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Abstract

This study aims to analyze the turnover rate of receivables at PT. Nuansa Dharma Cipta in the period 2013 - 2017. As a business unit that in its activity always aim to earn profit then it is proper PT. Nuansa Dharma Cipta perform strategies to improve the company's ability to generate profits by making sales on credit. From the data obtained from the company can be analyzed using a special ratio analysis related to Receivable Turnover Rate, Receivable Collection Period, Delinquency Ratios and Billing Ratios.The results of this study show that the Turnover Rate of Receivables PT. Nuansa Dharma Cipta 2013 by 39.10 times, in 2014 42.68 times, in 2015 has increased ie, 59.34 times, 2016 40.64 times and in 2017 there is a 43.76 times a year. The period of collection of receivables in 2013 may accumulate 9 days, 2014 8 days, 2015 6 days, 2016 9 days and 2017 8 days. The ratio of arrears fluctuated which in 2013 by 9.7%, in 2014 by 13, by 2015 by 8.9%, by 2016 by 7.5% and by 2017 by 8.2%. The billing ratio has fluctuated in 2013 by 90.3%, by 2014 by 87%, by 2015 by 91%, by 2016 by92.5% and by 2017 by 91.8%. Based on the results of the research receivables turnover fluctuations occur every year but tend to increase. The calculation result of the collection period of accounts receivable fluctuated but the collection period of receivables is less than 30 days, so it can be said the company is able to make billing in a timely manner. The calculation of the ratio of arrears in 2014 occurred shocks due to the large ratio of arrears from the previous year. The calculation of the billing ratio fluctuates but in 2016 the most prominent increase from the previous year
ANALISIS PERTUMBUHAN RETURN ON INVESTMENT (ROI) PADA PT HANJAYA MANDALA SAMPOERNA TBK PERIODE 2014-2016 Sarwo Eddy Wibowo, Ria Virgi Yanti, Elfreda Aplonia Lau,
EKONOMIA Vol 7, No 2 (2018)
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Abstract

The purpose of this study was to determine and analyze the growth of Return on Investment (ROI) of PT Hanjaya Mandala Sampoerna Tbk in the period 2014-2016. The theoretical basis used in this study is financial management can be interpreted as good management related to the allocation of funds in various forms of investment effectively as well as efforts to raise funds to finance investment or spending efficiently. Return On Investment (ROI) is a measurement of the company's overall ability to generate profits with the total amount of assets available within the company. The higher this ratio, the better the state of the company. The growth of company assets is a growth variable that can be seen in terms of sales, assets and net income of the company. Although it can be seen from various sides, but the three use the same basic principles in which growth is understood as an increase in the value of a period relative to the previous period. The analytical tool in this study uses a tool to analyze the company's financial statements which are analyzed with financial ratios namely profitability ratios and growth ratios/Growth Return on Investment (ROI). The results showed that the Return On Investment (ROI) at PT Hanjaya Mandala Sampoerna Tbk for the 2013-2014 period and the 2014-2015 period did not experience growth, as indicated by the company's Return On Investment (ROI) figure for the 2013-2014 period of -9.11 % and the 2014-2015 period amounted to -23.9%, in contrast to the 2015-2016 period, the Return On Investment (ROI) of the company experienced growth, as indicated by the company's Return On Investment (ROI) which experienced an increase of 9.9%. 
PENGARUH LIKUIDITAS DAN PROFITABILITAS TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR PADA BURSA EFEK INDONESIA Muhammad Supredi1, LCA. Robin Jonathan2, Ivana Nina Esterlin Barus3, Muhammad Supredi1, LCA. Robin J
EKONOMIA Vol 7, No 2 (2018)
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Abstract

Wahyudin: The Influence of Liquidity And Profitability To Stock Prices On The Indonesia Stock Exchange Companies Listed In Bei Food and Beverage Sectors. Robin Jonathan and Ivana Nina Esterlin Barus.Movement of price an share cannot be estimated surely, price a[n share determined according to supply and demand law (strength of suplly-demand) more and more one who buy share hence the share price tend to will make a move to go up. On the contrary, more and more people sell share hence the share price tend to will make a move to go down.This study aims to determine the effect of: 1) current ratio on stock prices on food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange 2) net profit margin on stock prices in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange . 3) the current ratio and net profit margin simultaneously on stock prices in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange.The population in this study are all food and beverage manufacturing companies listed on the Indonesia Stock Exchange. Any annual financial statements audited by auditors in 2013-2016 for 4 years. The results of the study conclude: 1) that Ha is rejected then it means that Current Ratio does not have a negative and insignificant effect on stock prices in the food and beverage sector companies in the Indonesia Stock Exchange; 2) Ha is accepted, it means that Net Profit Margin has a positive and significant effect on stock prices in the food and beverage sector companies in the Indonesia Stock Exchange; 3) Ha is accepted, it means that Net Profit Margin and Current Ratio have a positive and insignificant effect on stock prices in the food and beverage sector companies in the Indonesia Stock Exchange
ANALISIS TINGKAT KESEHATAN PERUSAHAAN DITINJAU DARI KINERJA KEUANGAN BERDASARKAN SURAT KEPUTUSAN MENTERI BUMN NO: KEP-100/MBU/2002 (Study Kasus Pada PT. Pembangunan Perumahan (Persero) Tbk Periode 2014-2016) -, Irwan Wahyudi
EKONOMIA Vol 7, No 3 (2018)
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Abstract

The purpose of this study is to determine the health level of the financial performance of PT Pembangunan Perumahan (Persero) Tbk 2014, 2015 and 2016 based on the Decree of the Minister of State-Owned Enterprises Number: KEP-100 / MBU / 2002 Year 2002. The research method used is based on the Decree of the Minister of BUMN Number: Kep-100 / MBU / 2002. The analytical tools used are return on equity (ROE), return on investment (ROI), cash ratio, current ratio, collection periods, inventory turnover, total asset turnover, and ratio of total capital to assets. The result of the analysis, total score of finance aspect at PT Pembangunan Perumahan (Persero) Tbk 2014 amounted 61,5 or 87,86 from total total score with assumption of operational and administration aspect eliminated with healthy predicate category AA, 2015 total score of financial aspect equal to 59 , 25 or 84,64 of the total overall score assumed that the operational and administrative aspects are excluded with a healthy category AA predicate, in 2016 the total score of the financial aspect is 58,5 or 83.57 of the total score assumed that the operational and administrative aspects are excluded with a healthy category A A. The conclusion of this research is from 2014 until 2016 hypothesis is received because from 2014 until 2016 the level of health in the financial aspect earned the AA category with a healthy predicate.
PENGARUH LIKUIDITAS TERHADAP PROFITABILITAS PADA PERUSAHAAN JASA ASURANSI YANG TERDAFTAR PADA BURSA EFEK INDONESIA PERIODE 2011-2016 Murfat Efendi3, Astrid Rahmayanti, Elfreda Aplonia,
EKONOMIA Vol 7, No 3 (2018)
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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh: 1) Likuiditas yang diproksi dari Cash Ratio terhadap Profitabilitas yang diukur dari Return On Investment; 2) Likuiditas yang diproksi dari Quick Ratio terhadap Profitabilitas yang diukur dari Return On Investment; dan 3) Likuiditas yang diproksi dari Cash Ratio dan Quick Ratio terhadap Profitabilitas yang diukur dari Return On InvestmentTeknik analisis data menggunakan analisis regresi linier berganda dengan uji asumsi dasar dan uji asumsi klasik.Berdasarkan hasil analisis dan pembahasan pada Perusahaan Asuransi yang diteliti oleh penulis diketahui Variabel Cash Ratio (CR) berpengaruh positif dan berpengaruh signifikan terhadap variabel Return On Investment (ROI), variabel Quick Ratio (QR) berpengaruh negatif tetapi berpengaruh tidak signifikan terhadap variabel Return On Investment (ROI), dan kedua variabel Cash Ratio (CR) dan Quick Ratio (QR) secara bersama-sama berpengaruh signifikan terhadap variabel Return On Investment (ROI).
PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN PENGGUNA KARTU KUNING (AK I) PADA DINAS TENAGA KERJA KOTA SAMARINDA Heriyanto, Susi Oktaviani Robin Jonathan,
EKONOMIA Vol 7, No 3 (2018)
Publisher : EKONOMIA

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Abstract

This study aims to determine the reliability, responsiveness, assurance, empathy, and physical evidence affect the satisfaction of yellow card users (AK.I) job seekers in the Department of Labor Samarinda City.Research population used by researchers is all the yellow card maker at the Office of Manpower of Samarinda City. The sample was 98 respondents with slovin formula and sample selection using simple random sampling technique. Data analysis techniques use multiple linear regression analysis with classical assumption test and hypothesis testing.The results concluded that: 1) reliability has significant effect on satisfaction, it can be seen from t arithmetic for reliability variable equal to 3,207> 1,986. 2) responsiveness has a significant effect on satisfaction, it can be seen from t arithmetic for the variable of responsiveness of 4,709> 1,986, 3) the guarantee has a significant effect on satisfaction, it can be seen from t arithmetic for guarantee variable equal to 2,935> 1,986. 4) empathy has a significant effect on satisfaction, it can be seen from t arithmetic for empathy variable of 2,450> 1,986. 5) physical evidence has a significant effect on satisfaction, it can be seen from t arithmetic for physical evidence variables of 5,212> 1,986,6) quality of reliability, responsiveness, assurance, empathy and physical evidence simultaneously have a significant positive effect on satisfaction, it can seen from f arithmetic equal to 18,550> 2,31.
IMPLEMENTASI PERENCANAAN KAS SEBAGAI UPAYA UNTUK MENCIPTAKAN REALISASI ANGGARAN YANG PROPORSIONAL PADA KANTOR BADAN KEUANGAN DAN ASET DAERAH KABUPATEN KUTAI BARAT Ida Rahmawati, Yeremia Bernat, Elfreda Aplonia Lau,
EKONOMIA Vol 7, No 3 (2018)
Publisher : EKONOMIA

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Abstract

The purpose of this study was to determine and analyze the implementation of cash planning conducted by the Office of the Regional Finance and Asset Agency of West Kutai Regency and the realization of a proportional budget. The formulation of this research problem is "Is the implementation of cash planning implemented by the Office of Finance and Regional Assets of West Kutai Regency able to create a proportional budget realization in fiscal year 2015-2017 with the percentage deviation ≤ 5%?".The basis of this research theory used in this study is public sector accounting, especially regarding cash planning and proportional budget realization. The hypothesis of this research is the implementation of cash planning done at the Office of Finance and Asset Agency of West Kutai Regency able to create a proportional budget realization in fiscal year 2015-2017 with high accuracy value where percentage deviation percentage ≤ 5%.The analytical tool used is the calculation of the deviation value based on the Regulation of the Director General of Treasury Number PER-03 / PB / 2010 concerning Estimation of Withdrawal of Daily Funds of Article 13 paragraph 5 Work Unit. The results showed that the implementation of cash planning by the Office of Finance and Regional Assets of West Kutai Regency and the proportional budget realization, where in 2015 the high accuracy of deviation value of (0.29%) means that the hypothesis is accepted, 2016 accuracy medium deviation value (12.28%) which means the hypothesis is rejected and in 2017 the low accuracy of deviation value of ( 60.70%), which means the hypothesis is rejected

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