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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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PENGELOLAAN MODAL KERJA PRODUKSI MEUBEL PADA CV. ANEKA JAYA DI SAMARINDA Sugiarti, Sise
EKONOMIA Vol 1, No 1 (2012)
Publisher : EKONOMIA

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Abstract

Hasil penelitian diperoleh 1) Selama periode buku 2010-2011 hasil penjualan turun sebesar 35,86% dan pendapatan hanya naik sebesar 1,16%, sedangkan biaya-biaya hanya turun sebesar 1,85% sehingga pendapatan meningkat sebesar 32,44%. 2) Penggunaan modal kerja tidak efisien disebabkan modal yang dikeluarkan masih jauh lebih besar dibanding dengan laba yang diperoleh.  Aktiva tetap yang relatif tetap menguatkan data bahwa pemilik usaha selama periode 2010-2011 tidak mampu meningkatkan asset karena tidak memiliki laba yang cukup untuk meningkatkan pendapatan riil dan mendorong penambahan asset.
ANALISIS PERPUTARAN PIUTANG, MODAL KERJA DAN LIKUIDITAS PERUSAHAAN DAGANG UD. DD CATERING Yuliana, Choeriyah
EKONOMIA Vol 2, No 2 (2013)
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Abstract

The purpose of this study are to determine the turnover of receivables, working capital and liquidity      in UD. DD Catering at Sangatta in 2011 and 2012. The experiment was conducted for 3 Months (April to June 2013) on UD. DD Catering Sangatta, related to internal control of accounts receivable. Research activities includes: literature study, field observations, interviews, documentation, data collection and analysis. Data collected in the study include: general description of the company, organization structure and respondents answers. The analytical tool used techniques / comparative descriptive analysis is to calculate accounts receivable turnover, working capital and liquidity from 2011 to 2012 using the accounts receivable turnover ratio, liquidity ratio and working capital efficiency based on data obtained in the financial statements UD. DD Catering Sengata.Results of analysis concluded that when seen from the liquidity ratio from 2011 to 2012 using the current ratio has increased 83% and the ratio of cash has increased 64% this is due to an increase in current assets and current liabilities are stable. And when seen from the ratio of working capital efficiency epidemic in 2011 and 2012 for the accounts receivable turnover has increased 41% and for working capital increased 5% this was due to a steady current in current liabities and an increase in sales and receivable
ANALISIS MODAL KERJA PT.TUNAS PRIMA SEJAHTERAH SAMARINDA Tansil, Lisa
EKONOMIA Vol 1, No 1 (2012)
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Abstract

Lisa Tansil , Working Capital Analysis PT . Tunas Prima Sejahterah samantha ( under the guidance of Mr. LCA . Robin Jonathan and Mrs. Elfreda A. Lau ) Management of working capital management regarding the company's current account ( current assets and current liabilities ) . Working capital management is one of the most important aspects of the overall management of corporate spending . If the company can not maintain " satisfactory level of working capital " , then it is likely the company in an insolvent ( unable to pay obligations already due) and even had dilikuidir ( bankrupt ) .The problems are formulated " Does PT . Tunas Prima Sejahterah Samarinda have used working capital efficiently . "The purpose of the study to determine the level of efficiency of the use of funds on PT.Tunas Prima Sejahterah Samarinda , while the usefulness of research as information for management to be able to manage the fund company well in the future .Basic theory used in Financial Management , Financial Reports , Working Capital , and Analysis of Sources and Uses of Working Capital . Based on the basic theory formulated hypotheses outlined as follows ; PT.Tunas Prima Sejahtera not use working capital efficiently .The analysis tool is used to compare the financial statements of the last two periods , whereas hypothesis testing criteria when running efficient use of working capital , the hypothesis is rejected and if the use of working capital is not running efficiently , the hypothesis diterima.Dari source analytical results obtained for working capitalRp 1,701,276,047.52 from the operating company that is profit , depreciation , fixed assets , capital stock , and a loan from the Bank . While the use of working capital of Rp 922,802,024.52 consisting of the addition of goods - goods inventory of Rp . 5,834,040.00 , bought the building Rp.403.916.020 , 52 , bought the vehicle is Rp . 513,051,964.00 cause an increase in working capital of Rp 778,474,023.00 participate in the purchase of fixed assets used tersebut.Hasil research at PT . Tunas Prima Sejahtera Samarinda short-term working capital loans used to finance long- term investments . Seen from the point of purchase / fund management appears that working capital is owned by the company has not utilized efficiently , it is seen that most of the accumulated working capital in the form of accounts receivable , and the use of many finance the purchase of fixed assets ., Thus the hypothesis alleged that PT . Tunas Prima Sejahterah not efficient in the use of funds held proven and accepted .
ANALISIS EFISIENSI PERSEDIAAN DAN MODAL KERJA PADA CV. ZAKIAH DI SANGATTA Machmoed, Fibrianty
EKONOMIA Vol 2, No 1 (2013)
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Abstract

Objective To determine the ability of CV . Zakiah of managing working capital efficiently to obtain profit from any sales proceeds in 2011 and in 2012 through working capital efficiency ratios . This research was motivated by the desire of the company to continue to expand its business by looking at the Vendor 's ability to carry out the procurement of goods or sales and generate profits or keuntungan.Alat analysis is the method of analysis of the efficiency ratio , or the ratio of activity covering a total asset turnover , fixed asset turnover , inventory turnover , receivables turnover , and net working capital turnover , The results of the analysis of the efficiency ratio consisting of Total Assets Turnover in 2011 spins 7.18 times increased by 0.5 times their turnaround in 2012 to 7.68 times thun . Similarly, the Fixed Assets Turnover rotates 33.8 times in 2011 rose by 2.7 times in 2012 to 36.5 times . Receivable Turover rotates 28.3 times in 2011 increased by 1.6 times in 2012 to 29.9 times . While inventory turnover in 2011 beputar 913.8 times increased by 14.8 times in 2012 to 928.6 times their turnaround . Sale of the company also experienced pengingkatan from 2011 to 2012 , Rp . 80,576,014.00 in 2011 increased by Rp . 14,875,500.00 to Rp . 95,415,514.00 in 2012 and led to an increase in the efficiency of working capital stock in 2012 than in 2011 , Rp . Nd 1,112,750.00 USD in 2012 . 545,250.00 in 2011 Total Operational net income derived from the company in 2011 amounted to U.S. $ 65,203,000.00 and in 2012 was Rp 75,715,000.00 This means net operating profit decreased by U.S. $ 10,512,000.00 dollars ) or amounted to 16.12 %
AKUNTANSI PENILAIAN KELAYAKAN PEMENANG PELELANGAN PADA IRIGASI DAN RAWA I TAHUN ANGGRAN 2012 Latif, Abdul
EKONOMIA Vol 1, No 1 (2012)
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Abstract

Permasalahan dari penelitian ini adalah apakah pemenang pelelangan pekerjaan konstruksi di Irigasi dan Rawa I Tahun Anggaran 2012 telah sesuai dengan Peraturan Presiden No.54 Tahun 2010 dan Peraturan Menteri Pekerjaan Umum No.07/PRT/M/2011.Dasar teori yang digunakan dalam penelitian ini adalah Akuntansi, Akuntansi  Manajemen. Hipotesis dalam penelitian ini adalah Akuntansi Penilaian Kelayakan Pemenang Pelelangan di Irigasi dan Rawa I Tahun Anggaran 2012 sudah sesuai dengan Peraturan Presiden Republik Indonesia Nomor 54 Tahun 2010 dan Peraturan Menteri Pekerjaan Umum No.07/PRT/M/2011.Alat analisis yang dipergunakan adalah nilai total harga penawaran terkoreksi dibandingkan dengan nilai total Harga Perkiraan Sendiri (HPS)Hasil penelitian untuk paket Pekerjaan Lanjutan Pembangunan Jaringan Irigasi DI. Pesap (550 Ha) Kabupaten Kutai Timur, diikuti sebanyak 7 (tujuh) perusahaan yang memasukkan dokumen penawaran, hasil evaluasi penawaran, 2 (dua) perusahaan tidak memenuhi syarat administrasi, 4 (empat) perusahaan dinyatakan gugur/tidak memenuhi syarat teknis dan 1 (satu) perusahaan yang memenuhi syarat administrasi, teknis, harga dan layak untuk dijadikan sebagai pemenang pelelangan yaitu PT. Della Bersaudara dengan penawaran terkoreksi sebesar Rp.6.769.951.000,00 adalah penawaran terendah yang memenuhi syarat setelah evaluasi penawaran sistem gugur dengan persentase 83,58 % lebih kecil dari Harga Perkiraan Sendiri (HPS).                Hasil penelitian untuk paket Pekerjaan Lanjutan Pembangunan Jaringan Irigasi DI. Tanah Abang (200 Ha)  Kabupaten Kutai Timur, diikuti sebanyak 7 (tujuh) perusahaan yang memasukkan dokumen penawaran, hasil evaluasi penawaran, 6 (enam) perusahaan dinyatakan gugur/tidak memenuhi syarat teknis dan 1 (satu) perusahaan yang memenuhi syarat administrasi, teknis, harga dan layak untuk dijadikan sebagai pemenang pelelangan yaitu PT. Satria Muda Balangan, dengan penawaran terkoreksi sebesar Rp.3.995.102.000,00 adalah penawaran terendah yang memenuhi syarat setelah evaluasi penawaran sistem gugur dengan persentase 79,90 % lebih kecil dari Harga Perkiraan Sendiri (HPS).Kesimpulan bahwa pelaksanaan pelelangan pengadaan jasa konstruksi pada Irigasi dan Rawa I tahun 2012 telah sesuai dengan Peraturan Presiden Republik Indonesia Nomor 54 Tahun 2010 dan Peraturan Menteri Pekerjaan Umum Nomor 07/PRT/M/2011.
ANALISIS LIKUIDITAS PADA PADA PT. UNITAMA ADIUSAHA SHIPPING SAMARINDA Wardani, Kusuma
EKONOMIA Vol 2, No 2 (2013)
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Abstract

Issues to be addressed in this case is the ability of PT. Unitama Adiusaha Shipping Samarinda to meet short term obligations from 2009 to 2011.This study aims to determine the ability of PT. Unitama Adiusaha Shipping Samarinda in meeting liabilities (liquidity), cash turnover and to determine the effect on the company’s capital stock related to the company’s liquidity. Analysis tools used include Current Ratio, Quick Ratio, Cash Turnover, Cash Ratio and Inventory to Net Working Capital.Current Ratio in 2009 is 9,9 times, in 2010 is 5,7 times and in 2011 is 6 times. Conditions for the company in good condition considering the ratio in above the industry average. Quick Ratio in 2009 is 8,9 times, in 2010 is 5,5 times and in 2011 is 4,8 times. If the industry average for the quick ratio is 1,5 times state the company better than other companies even though the number ratio declaned each year. Cash Ratio in 2009 is 864%, in 2010 is 527% and in 2011 is 439%. State company has more than 2009 to 2011 average industry or in good condition due to the obligation to pay does not require a long time or do not need to sell some of the other current asets. Cash Turnover in 2009 is 73,34%, in 2010 is 59,57% and in 2011 is 73,93%. The state of the company in good condition because under the average for the industry. Inventory to Net Working Capital in 2009 is 8,73%, in 2010 is 4,89% an in 2011 is 24,97%. Unfavorable conditions of the company because the amount of inventory is still below standard liquidity ratios. In 2011 Inventory to Net Working Capital already above standard liquidity ratios but judging from the increase in the amount of the company in good shape because of the amount of inventories increased substantially.Based on the result of anaysis show that PT. Unitama Adiusaha Shipping Samarinda been able to meet its short term liabilities from year 2009 to 2011, so that the hypothesis can be accepted because of the liquidity ratio 5 analysis tools are used to test the feasibility of standard liquidity, four of them have been able to meet these standard’s. excessive amount of inventory which can put a heavy burden on the cash resources services company should improve the efficiency of operations to identify optimal inventory levels and thus can minimize the cost of the target in the stock.Password : PT. Unitama Adiusaha Shipping Samarinda been able to meet its short term liabilities assessed on several indicators.
ANALISA PENGADAAN SPARE PARTS PADA CV. JAYA PRATAMA SAMARINDA Syarifuddin, .
EKONOMIA Vol 1, No 1 (2012)
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Abstract

CV. Jaya Pratama merupakan perusahaan yang bergerak dalam bidang penyewaan peralatan alat berat dan peralatan penunjang lainnya termasuk didalamnya persediaan spare parts. Perusahaan membutuhkan suatu perencanaan spare parts supaya produksi dapat berjalan sesuai dengan yang direncanakan. Persediaan merupakan salah satu tugas dari manajemen logistik dalam suatu perusahaan, yaitu dukungan dalam pengadaan untuk seluruh keperluaan perusahaan. Agar dukungan tersebut dapat dimanfaatkan perlu suatu perencanaan dan dilakukan secara terpadu, yang berarti saling berkaitan dan mendukung antara element yang terkait.       Masalah dalam penelitiaan ini bagaimana prosesdur pengadaan spare parts dan metode pengadaan yang optimal, dengan tujuan agar tingkat persediaan dapat terjaga dan tidak terjadi kekurangan spare parts pada saat diperlukan. Oleh karena itu dibutuhkan suatu metode dalam pemenuhan pengadaan spare parts agar dapat dilakukan dengan tepat seoptimal mungkin yaitu penerapan metode continous review system.       Variable penelitian ini adalah aspek pengadaan dan tinjauan atas pengembangan metode  yang digunakan dalam pengadaan persediaan dalam penentuaan jumlah pemesanan yang ekonomis. Jenis data yang digunakan yaitu data primer dan data sekunder yang diperoleh dari perusahaan. Teknik pengumpulan data yang digunakan adalah wawancara, dokumentasi perusahaan dan observasi. Teknik analisis yang dilakukan yaitu dengan pemeriksaan terus menerus (continous review system) dengan menggunakan data permintaan, pemakaian dimasa lalu.       Dari hasil penelitian dapat diambil kesimpulan bahwa penerapan metode contonous review system untuk spare parts tire 1200-24 pada CV. Jaya Pratama Samarinda dapat ditentukan berapa safety stock dan re order point serta penentuan jumlah pemesanan ekonomis (economic order quantity).
ANALISIS KEBUTUHAN MODAL KERJA PADA CV. KARYA MAKMUR DI KOTA SAMARINDA ., Zulkifli
EKONOMIA Vol 2, No 1 (2013)
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Abstract

CV. Karya Makmur in the operations based on the orders from customers, then the size of the company's activities depend on how large the number of orders received, though from the information on the amount of orders received in the previous year showed a relatively increasing trend, and in 2011 the company has provided working capital of Rp415.199.500, - (at current asset balance at December 31, 2011. while for the year 2012 increased to Rp435.959.475, - the purpose of this research study and analyze working capital requirements in 2013 by CV. Karya Makmur In the city of Samarinda in order to run their business smoothly and to take action in order to improve efficiency in particular the use of the company's capital.Basic theory used by the Financial Accounting allegedly hypothesis that existing working capital amounted Rp435.959.475 not meet the working capital requirements for the year 2013 on the CV. Karya Makmur In Samarinda, To prove the hypothesis using the method of analysis tools turnover (turnover) working capital and sales forecasting.Based on the analysis and discussion of the conclusions of this study as follows:Calculation results forecast sales in 2013 amounted to Rp2.026.437.700, - while the available working capital (current assets on the balance sheet in 2012) amounted to Rp435.959.475, - and the working capital required is based on the analysis of Rp596.629.776, 36, - means there is a shortage of working capital to finance the company's operations in 2012 amounted to Rp160.670.301, 36, - or 26.93% (rounded up 27%).
PROFITABILITAS DAN RESIKO BISNIS PADA KPR BANK MANDIRI KCP PULAU IRIAN SAMARINDA Fariesta, Nesty
EKONOMIA Vol 2, No 1 (2013)
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Abstract

NESTY FARIESTA, Profitabilitas dan Resiko Bisnis Pada KPR Bank Mandiri KCP Pulau Irian Samarinda dibimbing oleh Robin Jonathan dan Rina Masyitoh.Kondisi perdagangan menuntut perusahaan untuk selalu mengembangkan strategi perusahaan supaya dapat mengembangkan eksistensinya. Tanpa adanya pengembangan strategi perusahaan yang terus menerus, suatu perusahaan akan tampak hanya berjalan di tempat dan pada akhirnya hanya akan mengalami kebangkrutan akibat ketidakmampuannya menghadapi tantangan dari pesaing. Pengembangan perusahaan dapat dilakukan baik dengan menggunakan pertumbuhan internal (Internal growth) maupun juga dengan melalui pertumbuhan eksternal (External growth).Pada rasio Profitabilitas, Gross profit margin meningkat sebesar 34,50%, Operating Profit Margin Ratio tahun menurun sebesar 1,03 %, Net Profit Margin meningkat sebesar 39,58 %, Return On  Investment meningkat sebesar sebesar 27,91% Return On Equity meningkat sebesar 60,66 %. Rasio Profit Margin Ratio, namun secara garis besar Rasio Profitabilitas mengalami peningkatan.Credit Risk dari menurun sebesar 19,68 % diikuti dengan Capital Risk menurun sebesar 17,00 % Ini menjukkan bank tepat dalam mengambil resiko, ini ditunjukkan oleh menurunnya pembayaran kewajiban yang terlambat sebesar Rp. 3.704.585.000.000,-. diikuti dengan menurunnya asset beresiko sebesar Rp. 28.289.646.000.000. 
ANALISIS EFEKTIVITAS PENGGUNAAN MODAL KERJA PADA PT. FRESMON PACIFIK PRIMA DI SAMARINDA Rachmawati, Endah
EKONOMIA Vol 2, No 1 (2013)
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Abstract

The purpose of this paper is to analyze the effectiveness of the use of working capital in PT. Fresmon Pacific Prima in Samarinda, in 2009 until 2012.For the purposes of this paper, the main issues raised "Is the use of working capital in PT. Prima in Samarinda Fresmon Pacific from 2009 to 2012 has been effective? "Based on these basic problems, it proposed the following hypothesis: "The use of working capital in PT. Prima in Samarinda Fresmon Pacific from 2009 to 2012 have been effective ".Analysis tools used in this study is to calculate the ratio likuidas, profitability and working capital turnover with the data analysis is the comparison of Balance Sheet and Income Statement ranging from 2009 to 2012.After going through the stages of research, analysis and discussion in mind that the ability of the company to meet all obligations finansisal short term (liquidity) and a company's ability to generate profits or earnings (earnings) can be said to be decreased or did not improve from the previous year or have not been effective. While the calculation of working capital turnover company also showed a decrease or not effective.Thus the hypothesis that the use of working capital in PT. Pacific Fresmon Prima has not been proven effective or hypothesis is rejected.

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