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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
 67   68   69   70   71 
EVALUASI SISTEM PENGGAJIAN PADA CREDIT UNION DAYA LESTARI DI SAMARINDA -, Barnabas Simin
EKONOMIA Vol 7, No 4 (2018)
Publisher : EKONOMIA

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Abstract

BERNABAS SIMIN: Evaluasi Sistem Penggajian Pada Credit Union Daya Lestari Di Samarinda, dibawah bimbingan Ibu Elfreda Aplonia lau sebagai pembimbing I dan Bapak Taghfirul Azhima Yoga Siswa sebagai pembimbing II.Perkembangan perekonomian nasional yang dihadapi dunia usaha termasuk koperasi saat ini sangat cepat dan dinamis. Salah satu bentuk lembaga keuangan dari ekonomi kerakyatan adalah koperasi. koprasi sebagai badan usaha senantiasa didorong dan diarahkan untuk ikut serta berperan secara nyata dalam meningkatkan pendapatan dan kesejahtraan anggotannya agar mampu mengatasi ketidak seimbangan ekonomi dan kesenjangan sosial, sehingga nantinya mampu berperan sebagai wadah kegiatan ekonomi masyarakat. Koperasi Credit Union Daya Lestari bergerak dalam usaha simpan pinjam. Berdasarkan hasil pra pengamatan, sistem penggajian di Koperasi Credit Union Daya Lestari mengalami keterlambatan penggajian, karena menunggu pencapaian target. Penelitian ini bertujuan untuk mengetahui dan menganalisis dengan mengangkat masalah penelitian sebagai berikut: Apakah sistem penggajian pada Koperasi Credit Union Daya Lestari tahun 2017 telah dilakukan sesuai dengan sistem dan prosedur penggajian menurut teori akuntansi.Dasar teori yang digunakan dalam penelitian ini adalah akuntansi manajemen yang mengulas tentang sistem penggajian, hipotesis penelitian ini adalah Sistem Penggajian pada Koperasi Credit Union Daya Lestari tahun 2017 Belum Sesuai dengan sistem dan prosedur penggajian menurut teori akuntansi.Alat analisis yang digunakan penelitian ini adalah analisis komparatif, Selain dianalisis secara komparatif, dilakukan pula perhitungan presentase jawaban responden dengan menggunakan rumus Dean J. Champion.Hasil penelitian menunjukan bahwa sistem penggajian pada koperasi Credit Union Daya Lestari sudah sesuai dengan sistem penggajian menurut teori akuntansi dan rumus Dean J. Champion sehingga hipotesis penelitian ini di tolak.
PENGARUH LIKUIDITAS DAN AKTIVITAS TERHADAP PROFITABILITAS PERUSAHAAN WHOLESALE YANG TERDAFTAR DI BURSA EFEK INDONESIA Catur KUmala Dewi, Ari Wahyu Elfreda Aplonia Lau,
EKONOMIA Vol 7, No 3 (2018)
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Abstract

Profit is the difference in the amount of income compared to the costs incurred by the company. some wholesale firms earn profit from 2013-2017, on the other side followed by an increase or decrease in the amount of current assets, total assets, sales and current liabilities. This research was conducted with the purpose to determine the effect of liquidity (curent ratio) and activity (inventory turn over) on profitability (return on assets). The grand theory used is financial management that focuses on liquidity, activity and profitability. The method used in this research is the Library Research method using secondary data and then collecting the data. Determination of samples using purposive sampling by taking some wholesale firms that always earn profit from 2013 - 2017. The analytical tool used to determine the effect of liquidity and activity on profitability is multiple linear regression analysis. Based on the results of multiple linear regression analysis, it is known that liquidity (current ratio) partially has a significant effect on return on assets because it has a significance the t value is <0.05.Activities (inventory turn over) partially have a significant effect on return on assets because it has a significance the t value is <0.05. The results of multiple linear regression analysis are simultaneously known that liquidity (current ratio) and activity (inventory turn over) simultaneously have a significant effect on return on assets because having a test significance the F value is <0.05. Therefore can be concluded that the first, second and third hypotheses are accepted.
ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN DAN PENERIMAAN KAS PADA PT.RIPA MITRASEJAHTERA MANDIRI DI MUARA MUNTAI Permadi, Angga Bagus
EKONOMIA Vol 7, No 4 (2018)
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Abstract

A good accounting information system is expected to produce a good report and a good report will be analyzed and used to make decisions that are very important for the company itself for the future, where the financial statements have usefulness, both internally and externally, ie internal to provide management accountability to company owners and externally the financial statements will be used as a decision making for a company. The system of sales and cash receipts is a core system that has a major influence on the success of a company because sales are business activities carried out by the company to be able to obtain profits while cash receipts are an initial measure of profit received by the company which according to its characteristics and functions, cash is an easy tool to misuse by parties who are not responsible.The purpose of this paper is to determine the sales accounting system and cash receipts at PT. Ripa Mitrasejahtera Mandiri is seen from the elements of internal control.The research method used is qualitative research. Qualitative research methods are an approach or search to explore and understand a central phenomenon. To understand the central symptoms, the researcher interviewed the study participants or participants by asking general and rather broad questions. The analytical tool used in this study is the distribution of questionnaires and the use of flowcharts according to the source.Based on the results of the analysis previously stated, it can be seen that the implementation of the sales accounting system and cash receipts at PT. Ripa Mitrasejahtera Mandiri in Muara muntai runs well on the sales section as evidenced by the results of the analysis that get a relative value of 70% means categorized "Appropriate" then the hypothesis is "rejected" while in the cash receipt section gets a relative value of 50% means categorized "Not suitable" then the hypothesis is "accepted", although it still provides the possibility for certain parties in the company to take irregularities, because the sales accounting information system and cash receipts still have weaknesses in some elements of control.
ANALISIS KINERJA KEUANGAN DITINJAU DARI RASIO SOLVABILITAS, AKTIVITAS DAN PROFITABILITAS PT AKASHA WIRA INTERNASIONAL Tbk Syahnor1, Urip Gunawan
EKONOMIA Vol 7, No 3 (2018)
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Abstract

Urip Gunawan Syahnor 2018. Faculty of Economics, University August 17, 1945 Samarinda. Financial Performance Analysis Judging from the Solvency, Activity and Profitability Ratios of PT Akasha Wira Internasional Tbk Period 2014 - 2107. Under the guidance of mother Elfreda Aplonia as supervisor I and Mr. H. Sunarto as mentor II.                The background of this research is tight business competition along with the development of the economy resulting in demands for the company to continue to develop innovation, improve its performance, and expand its business in order to continue to survive and compete. This study aims to determine the decline in terms of solvency ratios measured by debt to equity ratio, activity ratio measured by total assets turnover, and profitability ratios measured from net profit margins from 2014 to 2017.                The basic theory of this research is that financial management which focuses on each solvency ratio is measured by the debt to equity ratio, the activity ratio is measured by total assets turnover, and the profitability ratio is measured by the net profit margin. The analytical  tool used is each solvency ratio measured by the debt to equity ratio, the activity ratio measured by total assets turnover, and the profitability ratio measured by the net profit margin ..                The data required is 4 years, namely in 2014 to 2017 which is obtained from the Indonesian stock exchange. The results of this study indicate: 1) the debt to equity ratio has increased in 2014-2015, and experienced a decline in 2015-2016 until 2016-2017. 2) total assets turnover has decreased in 2014, 2015 and 2016. 3) net profit margin experienced an increase in 2014-2015, and decreased 2015-2016 until 2016-2017.                The conclusion of the hypothesis of this study was measured from 1) debt to equity ratio based on the calculation results fluctuated then this hypothesis was rejected, 2) the total asset turnover based on the calculation results fluctuated then this hypothesis was rejected, 3) the net profit margin based on the calculation results fluctuated then the hypothesis this is reject.
ANALISIS SISTEM DAN PROSEDUR AKUNTANSI PENGELUARAN KAS PADA BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH (BPKAD) KUTAI KARTANEGARA Camelia Verahastuti3, Holiyah1, Eddy Soegiarto2,
EKONOMIA Vol 7, No 3 (2018)
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Abstract

HOLIYAH, The study of system analysis and accounting procedures cash Procedures Accounting   disbursements at Regional Finance and Asset Management Agency (BPKAD) Accounting Cash             Kutai Kartanegara, under the guidance of Mr. Eddy Soegiarto as lecturer I Disbursements                   and Mr.Camelia Verahastuti as a supervising lecturer II. Accounting Systems and procedures at Regional Finance and Asset Management Agency (BPKAD) Kutai Kartanegara each system and procedure must be performed in accordance with the applicable rules so that it can be the basis decision making in government. The purpose of this research is to know cash accounting system and procedure at Regional Finance and Asset Management Agency (BPKAD) Kutai Kartanegara based on the Minister of Home Affairs Regulation Number 13 of 2006 about local financial management guidelines. Research method in this research is analyze system and procedure accounting for cash disbursements at Regional Finance and Asset Management  (BPKAD) Kutai kartanegara  in  2017 by using analytical tool that is comparative method, So that cash disbursements accounting system and procedure at Regional Finance and Asset Management Agency (BPKAD) Kutai Kartanegara compared with Regulation of the Minister of Home Affairs Number 13 of 2006 concerning Guidelines on Regional Financial Management. The result of research using formula of calculation of champion method in system and procedure accounting cash disbursements is on Regional Finance and Asset Management (BPKAD) Kutai Kartanegara in 2017, it can be concluded that the application of accounting system and cash disbursements procedures at Regional Finance and Asset Management Agency (BPKAD) Kutai Kartanegara it is in accordance with the Minister of Home Affairs Regulation Number 13 of 2006 96 % and hypothesis testing can be concluded that the hypothesis is rejected. Based on the result of the research, it can be concluded that the Regional Finance And Asset Management Agency (BPKAD) Kutai Kartanegara already covers in accordance with the Minister of Home Affairs Regulation No. 13 of 2006. We recommend the Regional Financial and Asset Management Agency (BPKAD) improve and maintain systems and procedures for cash out of inventory and is expected to continue to follow applicable regulations
PENGARUH BI RATE, INFLASI DAN KURS TERHADAP HARGA SAHAM PERUSAHAAN PERBANKAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2016 Catur Kumala Dewi, Shelna Shabrina, Titin Ruliana
EKONOMIA Vol 7, No 4 (2018)
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Abstract

Shelna Shabrina: The Influence of BI Rate, Inflation and Exchange Rate on Banking Companies BUMNs listed on Indonesia Stock Exchange Period 2012-2016. (under the guidance of Supervisor I, Dr. Titin Ruliana and Supervisor II Catur Kumala Dewi).Banking has a strategic role in supporting the wheels of the economy and development and play an important role in controlling the stability and the economy in Indonesia. Bank Indonesia (BI) usually announces the benchmark rate (BI Rate) within a few days after the official release of the inflation rate. Because inflation is usually made as one of the factors to determine the BI Rate. The increase in the BI Rate is expected to further strengthen the control of inflation expectations and reduce the risk of possible effects of rupiah depreciation on inflation and vice versa.The purpose of this research is to test, know and explain the effect of BI Rate, Inflation and Exchange Rate to Stock Price. The independent variables used in this study are BI Rate, Inflation and Exchange Rate, while for the dependent variable in this research is Stock Price. The population in this research is BUMN Banking companies listed in Indonesia Stock Exchange period 2012-2016.This research uses classic assumption test consist of multicolinearity test, autocorrelation test, heteroscedasticity test, normality test, and using partial test (t test), simultaneous test (f test) and Analytical tool used is multiple regression analysis. The results of this study indicate that the variables BI Rate, Inflation and Exchange rate simultaneously have a significant positive effect on stock prices with Fcount of 4.672> Ftable of 2.642 with a significant level of 0.003 < a value of 0.05, while the results of this study show partially that variable BI Rate has negative and significant influence to share price with tcount of 2,172 > ttabel 1,970 with significant level of 0.031 < 0.05, Inflation variable has positive and insignificant effect on the price of sahan with tcount value of 1.106 < ttabel 1.970 with significant level of 0.270 > 0.05 , and exchange rate variable have positive and significant influence to share price with tcount of 3,656> ttabel 1,970 with significant level 0.000 < 0.05.The conclusion of this study shows that the BI Rate has a negative and significant effect partially on Stock Price, Inflation has positive and not significant partially to Share Price, Exchange rate has positive and partially significant to Share Price, BI Rate, Inflation and Exchange rate significantly simultaneous to Stock Price.
PENGARUH LIKUIDITAS DAN PROFITABILITAS TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR PADA BURSA EFEK INDONESIA Wahyudin1, LCA. Robin Jonathan2, Ivana Nina Esterlin Barus3, Wahyudin1, LCA. Robin Jonathan2, Ivana
EKONOMIA Vol 7, No 3 (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 RASIO PROFITABILITAS DAN AKTIVITAS SEBAGAI DASAR PRNILAIAN KINERJA KEUANGAN PADA PT. ASTRA OTOPARTS Tbk TAHUN 2013-2017 -, Hadinata Riandah
EKONOMIA Vol 7, No 3 (2018)
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Abstract

This study aims to determine : 1) the financial performance of PT. Astra Otoparts Tbk period 2013-2017 is measured from profitability ratio consisting of Gross Profit Margin, Net Profit Margin and Return On Investment. 2) the financial performance of PT. Astra Otoparts Tbk period 2013-2017 is measured from activity ratio consisting of Receivable Turnover, Inventory turnover and Total assets turnover.The basic theory used is Financial management means planning, oganizng, directing and controlling the financial activtiies such as procurement and utilization of funds of the enterprise, it means applying general management principles to financial resources of the enterprise.The analytical tool used is profitability ratio which consists of Gross Profit Margin, Net Profit Margin dan Return On Investment. And activity ratio which consists of Receivable Turnover, Inventory turnover and Total assets turnover.The results of this study indicate : 1) Gross Profit Margin has increased in 2013 and 2015 and experienced an decreased in 2014, 2016 and 2017. 2) Net Profit Margin has increased in 2013, 2016 and 2017 and experienced an decreased in 2014 and 2015. 3) Return On Investment has increased in 2013, 2016 and 2017 and 2014 and 2015. 4) Receivable Turnover has increased in 2013 and 2016 and experienced an decreased in 2014, 2015 and 2017. 5) Inventory turnover has increased in 2013 and 2016 and experienced an decreased in 2014, 2015 and 2017. 6) Total assets turnover Margin has increased in 2014, 2016 and 2017 and experienced an decreased in 2013 and 2015.
Analisis Penerapan Pengendalian Intern Penerimaan Dan Pengeluaran Kas Pada PT. Buran Nusa Respati Ivana Nina Esterlin Barus3, Siti Nurhasanah1, Eddy Soegiarto2,
EKONOMIA Vol 7, No 4 (2018)
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Abstract

This study aims to analyze the suitability of the application of internal control of cash receipts and disbursements at PT. Buran Nusa Respati with elements of internal control according to theory.Collection techniques are (1) field research (field research) using interview and questionnaire methods. (2) library research (library research) by collecting data about documentation and information at PT. Buran Nusa Respati.  Data analysis techniques using descriptive analysis, while to determine the suitability with  the  elements  of  internal  control  using  the  calculation  formula  Dean  J. Champion.Based on the results of research conducted on internal control of cash receipts and disbursements at PT. Buran Nusa Respati by using questionnaires elements of internal control according to the theory that refers to the COSO theory. The calculation of COSO's internal control theory by using the Dean J. Champion formula obtains a return of 94.54%, which means it is very suitable. Based on the proposed hypothesis, namely the application of internal control of cash receipts and disbursements at PT. Buran Nusa Respati Not according to the elements of internal control according to the theory rejected.The conclusion of this study is internal control on cash receipts and expenditures applied by PT. Buran Nusa Respati is in accordance with the elements of internal control, then PT. Buran Nusa Respati must continue to maintain  this  condition  so  that  the  possibility  of  fraud  and  errors  can  be minimized.
PENGARUH LIKUIDITAS DAN SOLVABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2016 -, Muhammad Supredi
EKONOMIA Vol 7, No 3 (2018)
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Abstract

The Effect of Liquidity and Solvency on the value of the company in the food and beverage sub-sector company listed on the Indonesia Stock Exchange. (under Guidance of Supervisor 1 Mr. LCA Robin Jonathan and 2nd Supervisor Mrs. Ivana Nina Esterlin Barus).Commodity companies manufacturing food and beverage sub-sectors tend to experience a decline in performance in recent years will reduce the value of the company. The company's value is influenced by several factors, one of which is the company's financial performance.This study aims to determine the effect of: 1) Current Ratio on Company Value; 2) Debt To Equity Ratio to Company Value. The data used in this study are secondary data in the form of financial statements for 2013-2016 obtained from the official website of the Indonesia Stock Exchange, www.idx.co.id.The method used in this research is descriptive method. Of the 15 population companies listed on the Indonesia Stock Exchange, there were 12 samples of companies that met the testing criteria. So that the amount of data to be analyzed is 48. Before carrying out the data analysis technique, the first classical assumption is carried out. Hypothesis testing using multiple linear regression test by conducting t test and F test with the help of SPSS software.The results of the study concluded that H1 was rejected because Current Ratio had no significant positive effect on firm value. H2 received by Debt To Equty Ratio has a significant positive effect on the value of the company. H3 was rejected because. H3 Current Ratio and Debt To Equty Ratio are accepted because they have a significant positive influence together on the value of the compan

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