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INDONESIA
EKONOMIA
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Core Subject : Economy,
Jurnal yang memuat tulisan artikel dan penelitian tentang ilmu akuntansi dan manajemen.
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Articles 976 Documents
Pengaruh Merek Terhadap Minat Beli Roti Jordan Pada PT. Mahakam Megah Mulia Beatrix Tandirerung, Irham, Mardiana
EKONOMIA Vol 7, No 3 (2018)
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Abstract

The Influence of Brands Against Interest in Buying Jordan Bread at PT. Mahakam MegahMulia. Under the guidance of Mrs. Mardiana as counselor I and Mrs. Beatrix Tandirerung as Counselor II.       The background of this study was to determine the effect of the brand on the interest in buying Jordan bread at PT. Mahakam MegahMulia where consumers see a brand as the most important part of a product, a brand can be a value added in the product and buying interest is part of the behavior component in consuming attitude.       The purpose of this study was to determine the influence of brands on consumer buying interest in Jordan bread PT. Mahakam MegahMulia.       The research method used is an analytical tool that is simple linear regression, based on the results of a simple linear regression analysis, the calculation result is Y = 2.749 + 0.238X, meaning that the function can be explained as follows. The value of positive variable brand regression coefficient means that there is an increase in brand, it will increase interest in buying Jordan brand bread, on the contrary if there is a decline in brand quality, in other words, the rise and fall of buying interest is strongly influenced by the brand.       Note that the Brand variable is 2,287 greater than t table 1,998 and the significance value is 0,026 <a = 0,05. This means that the Brand variable has a significant influence on buying interest with the hypothesis proposed that the brand has a significant effect on interest in buying bread Jordan PT. Mahakam MegahMulia, accepted
ANALISIS SISTEM INFORMASI AKUNTANSI PENDAPATAN PELAYANAN RAWAT JALAN DALAM MENINGKATKAN PENGENDALIAN INTERNAL PENDAPATAN PADA RUMAH SAKIT DIRGAHAYU SAMARINDA Koten, Kristina Lepan
EKONOMIA Vol 7, No 4 (2018)
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Abstract

The purpose of the research is analyzing and discovering the accounting information system of outpatient services income in Dirgahayu Hospital Samarinda and comparing it with the internal control income system according to Mulyadi's theory. This research focuses on information systems of accounting income which is applied to the outpatient services of Dirgahayu Hospital. The importance of this research is the activities of outpatient services income which have a high risk of unaccountability if there is no accounting information system and the proper internal control income.The analysis tool of the research is Comparative Analysis which is an analysis to compare the internal control income system according to Mulyadi’s Theory with the internal control income system of Dirgahayu Hospital Samarinda through the accounting information system of outpatient services. It is done by compatibility test with the calculation of relative value by using the Dean J. Champion’s formulaThe result of the research shows that the accounting information system of outpatient income of Dirgahayu Hospital Samarinda with the income control system according to Mulyadi's theory is equivalent with relative value 95% with the category "Very Appropriate " so that the hypothesis of the research is accepted because the accounting information system of outpatient income in Dirgahayu Hospital has been done in accordance with the elements of internal control income according to Mulyadi's theoryBased on the results of the research, it can be concluded that the accounting information system of outpatient income of Dirgahayu Hospital Samarinda is suitable with elements of internal control income based on studies and theories.  .
ANALISIS KINERJA KEUANGAN PADA PT. JAYA GEMILANG MANDIRI DI SAMARINDA Dana Solihin, Sumiatun Robin Jonathan,
EKONOMIA Vol 7, No 3 (2018)
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Abstract

The purpose of this study was to find out and analyze the decline in financial performance at PT. Jaya Gemilang Mandiri in Samarinda in 2015 - 2016 measured by Current Ratio and Cash Ratio, Total Debt to Total Asset Ratio and Debt to Equity, Return On Assets and Net Profit Margin, Working Capital Turnover and Fixed Assets Turnover. The analytical tool used is the Current Ratio and Cash Ratio for liquidity ratios, Total Debt to Total Asset Ratio and Debt to Equity for solvency ratios, Return On Assets and Net Profit Margins for profitability ratios and Working Capital Turnover and Fixed Assets Turnover for activity ratios. The research data needed is 2015 - 2016. The results showed. the Current Ratio has decreased by 0.20% and the Cash Ratio by 4.80%, the Total Debt to Total Asset ratio has decreased by 1.67% and Debt to Equity by 2.61%, Return On Assets decreased by 2.77% and Net Profit Margin by 7.35%, Working Capital Turnover decreased by 54.96 times and Fixed Assets Turnover by 4.59 times. 
PENGARUH PELATIHAN KERJA DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN STUDI PADA KARYAWAN PERUSAHAAN HUTAN TANAMAN INDUSTRI ( HTI ) -, Try Wahyudi
EKONOMIA Vol 7, No 4 (2018)
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Abstract

This study aims to determine whether Job Training and work environment have an effect on to Employee Performance of Industrial Plantation Company (HTI). Independent variable in this research is job training and work environment while dependent variable is employee performance. This research was conducted on employees of Industrial Timber Plantation Company (HTI) consisting of 95 respondents. According to Rivai and Sagala (2011: 212): training is the process of systematically changing employee behavior to achieve organizational goals. Training is related to the skills and abilities of employees to carry out current work. The type of research used is quantitative research. Methods of data collection using questionnaires. Data analysis used multiple linear regression. The results showed that job training and work environment have a significant positiveeffectonemployeeperformance.   The conclusions of this study suggest that the three proposed hypotheses are proved or the three hypotheses accepted. This means that job training and work environments have significant posi- tive impact on employee performance in improving company productivity.
PENGARUH CASH POSITION, DEBT TO EQUITY RATIO, RETURN ON ASSET, ASSET GROWTH DAN FIRM SIZE TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA PERIODE 2014-2015 -, Dodi Susanto
EKONOMIA Vol 7, No 4 (2018)
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Abstract

Dodi Susanto: Effect of Cash Position, Debt To Equity Ratio, Return on Assets, Asset Growth, and Firm Size on Stock Prices in Manufacturing Companies in the Indonesia Stock Exchange for the 2014-2015 period. Under the guidance of Mr. Robin Jonathan and Mrs. Ivana Nina Esterlin Barus.This research was conducted to determine the effect of cash position, debt to equity ratio, return on assets, asset growth, and firm size on stock prices in manufacturing companies listed on the Indonesia Stock Exchange in the 2014-2015 period, both partially and simultaneously.The analysis used is ratio analysis, research instrument test in the form of classic assumption test, multiple linear regression analysis, and hypothesis testing including multiple determination coefficient test, t statistical test, and F. statistical test.From the results of simultaneous calculations, all variables of cash position, debt to equity ratio, return on assets, asset growth, and firm size have a significant effect on the stock price of manufacturing sector companies listed on the Stock Exchange in 2014-2015.From the results of the calculation, the results obtained that cash position, debt to equity ratio, and asset growth have a negative and insignificant effect on the stock price of manufacturing companies listed on the Indonesia Stock Exchange in the 2014-2015 period. While the variable return on assets and firm size has a positive and significant effect on the stock price of manufacturing companies listed on the Indonesia Stock Exchange in the 2014-2015 period. 
Analisis Rasio Aktivitas dan Rasio Profitabilitas pada CV Raihana Mahakam Mandiri di Kutai Kartanegara Rina Masithoh Haryadi, Busanto Robin Jonathan
EKONOMIA Vol 7, No 4 (2018)
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Abstract

Penelitian ini bertujuan untuk mengetahui : 1) pertumbuhan rasio aktivitas yang terdiri dari total assets turnover, fixed assets turnover, dan working capital turnover CV Raihana Mahakam Mandiri pada tahun 2014, 2015, 2016, dan 2017. 2) pertumbuhan rasio profitabilitas yang terdiri dari return on assets, return on equity, dan net profit margin CV Raihana Mahakam Mandiri pada tahun 2014, 2015, 2016, dan 2017.Teori dari penelitian ini adalah manajemen keuangan yang menitikberatkan pada analisis laporan keuangan, dengan menggunakan dua rasio yaitu rasio aktivitas dan rasio profitabilitas. Masing-masing rasio diambil 3 variabel yaitu TATO, FATO, dan WCTO untuk rasio aktivitas. ROA, ROE, dan NPM untuk rasio profitabilitas.Alat analisis yang digunakan adalah rasio aktivitas yang terdiri dari total assets turnover, fixed assets turnover, working capital turnover dan rasio profitabilitas yang terdiri dari return on assets, return on equity, net profit margin. Data penelitian yang diperlukan adalah 5 tahun yaitu pada tahun 2013, 2014, 2015, 2016, dan 2017.Hasil penelitian menunjukkan : 1) Total assets turnover mengalami penurunan pada tahun 2014 dan 2015 dan mengalami pertumbuhan pada tahun 2016 dan 2017. 2) Fixed assets turnover mengalami penurunan pada tahun 2014, 2015, dan 2016 serta mengalami pertumbuhan pada tahun 2017. 3) Working capital turnover mengalami penurunan pada tahun 2014 dan mengalami pertumbuhan pada tahun 2015, 2016, 2017. 4) Return on assets mengalami penurunan pada tahun 2015 dan 2017, mengalami pertumbuhan pada tahun 2014, 2016. 5) Return on equity mengalami penurunan pada tahun 2017 dan mengalami pertumbuhan pada tahun 2014, 2015, dan 2017. 6) net profit margin mengalami penurunan pada tahun 2017 dan mengalami pertumbuhan pada tahun 2014, 2015, dan 2016.Kesimpulan dari penelitian ini adalah rasio aktivitas dan rasio profitabilitas secara keseluruhan mengalami pertumbuhan, hal tersebut dapat dilihat dalam angka rata-rata pertumbuhan dari semua variabel yang diteliti, semua angka pertumbuhan menunjukkan angka yang positif.
ANALISIS PENERAPAN METODE ACTIVITY BASED COSTING (ABC) DALAM MENENTUKAN HARGA POKOK KAMAR PADA HOTEL ASTON SAMARINDA Syazili, Wahyumilanda Ifnu
EKONOMIA Vol 8, No 1 (2019)
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Abstract

The purpose of this study was to identify the Hotel Rooms Base Cost Determination by applying Activity Based Costing can be used as a reference in stipulating the base price of hotel rooms at Hotel Aston Samarinda, and as a means of comparison instrument with the current base price of hotel rooms are set over the years, as well as being one of input which provides information on the ABC method, especially in its application to services company, namely hospitality. The analytical method used is comparative descriptive method that analyzing the current base price of hotel rooms at present, is to set the cost method based on the ABC method with its realization. The results of this research indicated that base cost of hotel rooms calculating by applying ABC method when it’s compared with the current base price hotel rooms allowed by hoteliers, the ABC method provides greater results for all room types. This is because the charges on each product. In the ABC method, the cost of each product is charged to a lot of cost driver, so that the ABC method of cost allocation going to the activity of each type of room appropriately based on the consumption of each activity.
PENGARUH MOTIVASI DALAM MEMEDIASI HUBUNGAN KESELAMATAN DAN KESEHATAN KERJA TERHADAP PRODUKTIVITAS KERJA KARYAWAN PT SUMBER BARA ABADI Paembonan, - Pither
EKONOMIA Vol 8, No 2 (2019)
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Abstract

This study aims to determine the effect of occupational safety and health on employee work productivity field engineering PT. Sumber Bara Abadi through motivation as intervening variable.Motivation is a set of traits and values that influence the individual to achieve the specific in accordance with the individual goals. Occupational safety and health are physiological-fiscal and physiological conditions of labor resulting from the work environment provided by the enterprise and work productivity is a measure of efficiency with capital, materials, equipment or technology, HR management, information and time used to produce goods or services.The result of the research is known that the variable of safety and occupational health influence to motivation variable and motivation variable have an effect on productivity variable. In this study, the value of coefficient effect of safety and health on work productivity through motivation of 0.253833 and the value of Zhitung obtained by test sobel 2,269743193 greater than Ztabel 1,960 for significance 0.05.Conclusion known that there is significant effect of safety and health to work productivity of PT. Sumber Bara Abadi through motivation as intervening variable. Thus the proposed hypothesis is proved true.
ANALISIS LIKUIDITAS PADA PT. PYRIDAM FARMA Tbk Subakti, Fajar Eko Kurniawan
EKONOMIA Vol 8, No 3 (2019)
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Abstract

The purpose of this study is to find out and analyze the level of liquidity at PT. Pyridam Farma Tbk from 2013-2017.The theoretical basis used in this study is financial management that focuses on liquidity ratios. The analytical tool used in this study is the liquidity ratio consisting of the current ratio, cash ratio and quick ratio.Data needed, collected by using library research (library research) through collection, recording, and assessment of secondary data in the form of financial statements of PT. Pyridam Farma Tbk in 2013-2017 which has been published on the official website of the Indonesia Stock Exchange (IDX).The results of the research that has been done are Liquidity at PT. Pyridam Farma Tbk in terms of Current Ratio and Quick Ratio in 2013-2017 experienced an increase while in terms of Cash Ratio in 2013-2014 and 2015-2017 it decreased even though in 2014-2015 it increased but still lower than in 2013.
ANALISIS KINERJA KEUANGAN PADA UD. VICKO DI KOTA SAMARINDA TAHUN 2014-2016 Puspa Rini, Yunita Diyah
EKONOMIA Vol 8, No 4 (2019)
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Abstract

The purpose of this study was to determine the development of financial performance at UD. Vicko in Samarinda in terms of liquidity ratios, solvency ratios and profitability ratios based on 2014 financial report data up to 2016.The basic theory used is financial management. Financial management is all the activities of companies that are related to businesses to obtain funds and allocate funds efficiently.  Analysis tools use financial statements in the form of balance sheets and profit and loss. In addition to using a measuring instrument that is the liquidity ratio (current ratio) solvency ratio (debt to asset ratio) and profitability ratio (return on assets). The results showed: UD financial performance. Vicko in terms of liquidity ratios (current assets) decreased by 40.20% in 2015 and 11.88% in 2016. The solvency ratio in terms of the debt to asset ratio increased by 5.17% in 2015 and 4., 69% in 2016. Rentability ratio in terms of return on assets decreased by 4.12% in 2015 and 1.09% in 2016. Hypothesis (1, 2 and 3) was accepted