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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
 69   70   71   72   73 
ANALISIS PENERAPAN SISTEM PENGENDALIAN INTERN PEMERINTAH DI LINGKUNGAN KANTOR PERWAKILAN BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN (BPKP) PROVINSI KALIMANTAN TIMUR -, Dondy Indraprakoso
EKONOMIA Vol 8, No 1 (2019)
Publisher : EKONOMIA

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Abstract

The objectives to be achieved in this research is to know the achievement level of maturity of SPIP application as the provision in Indicator of Performance of National Medium Term Development Plan (RPJMN) 2015-2019. The formulation of the problem from this research is "Is the application of Government Internal Control System within the BPKP Representative of East Kalimantan Province has reached the defined stage or is at level 3 as stipulated in the Indicator of Performance of the National Medium Term Development Plan (RPJMN) 2015-2019?".The research is done by library research and research into the field.The hypothesis of this research is "The Maturity Level of GCIS Implementation at BPKP Representative of East Kalimantan Province has reached the defined stage or is in level 3 as the provision in the Performance Indicator of National Medium Term Development Plan (RPJMN) 2015-2019".The analytical tool used is the appraisal instrument as stipulated in the Regulation of the Head of BPKP (Perka BPKP) No. 4 of 2016 on Guidelines for Assessment and Strategy of Increasing Maturity of Government Internal Control System. The instrument refers to the maturity model of COBIT 4.1.The result of this research is that the maturity level of Government Internal Control System at BPKP Representative of East Kalimantan Province has reached the defined stage or is at level 3 so that the hypothesis is accepted.
Analisis Pengendalian Manajemen Atas Persediaan Bahan Kimia Dengan Metode EOQ (Economic Order Quantity) Dan ROP (Reorder Point) Di PDAM Tirta Kencana Kota Samarinda Purwandini, Hanindya Yuliani
EKONOMIA Vol 8, No 2 (2019)
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Abstract

Tujuan dari penelitian ini adalah mengetahui apakah pengendalian persediaan bahan kimia Tawas, Kaporit, Soda Ash yang diterapkan oleh PDAM Tirta Kencana Samarinda sudah optimal dalam menekankan biaya produksi, dan untuk menentukan jumlah pemesanan yang ekonomis terhadap persediaan bahan kimia Tawas, Kaporit, Soda Ash. Metode yang digunakan adalah metode Economic Order Quantity (EOQ), Reorderpoint. Hasil penelitian ini menunjukkan bahwa pengendalian persediaan bahan kimia Tawas pada PDAM Tirta Kencana belum optimal, hal ini dibuktikan perbandingan bahan kimia Tawas bahwa dengan perhitungan EOQ, dalam setiap kali pemesanan bahan kimia Tawas pada tahun 2014 sebesar 429.568 Kg, frekuensi sebanyak 4,36 kali, ROP sebesar 307.860 Kg, tahun 2015 sebanyak 598.192 Kg, frekuensi 3,62 kali, ROP sebesar 356.580 Kg, tahun 2016 sebanyak 511.183 Kg, frekuensi 4,35 kali, ROP sebesar 366.300 Kg, dan tahun 2017 sebanyak 503.595 Kg frekuensi 4,35 kali, ROP sebesar 412.740 Kg.       Persediaan bahan kimia Kaporit pada tahun 2014 sebanyak 17.893 Kg, frekuensi sebanyak 2,96 kali, ROP sebesar 4.356 Kg, pada tahun 2015 sebanyak 30.092 Kg, frekuensi 2,41 kali, ROP sebesar 5.982 Kg, tahun 2016 sebanyak 39.508 Kg, frekuensi 3,82 kali, ROP sebesar 24.834 Kg, dan tahun 2017 sebanyak 98.081 Kg, frekuensi 3,19 kali, ROP sebesar 25.770 Kg.       Persediaan bahan kimia Soda Ash pada tahun 2014 sebanyak 122.635 Kg, frekuensi sebanyak 4,19 kali, ROP sebesar 84.480 Kg, tahun 2015 sebanyak 101.389 Kg, frekuensi 4,82 kali, ROP sebesar 80.460 Kg, tahun 2016 sebanyak 161.242 Kg, frekuensi 4,51 kali, ROP sebesar 119.640 Kg, tahun 2017 sebanyak 236.829 Kg, frekuensi 2,95 kali, ROP sebesar 115.020 Kg. Dengan menggunakan  metode Economic Order Quantity (EOQ), maka Perusahaan Daerah Air Minum Tirta Kencana Samarinda dapat melakukan penghematan biaya pemesan sekaligus menjaga ketersediaan bahan kimia Tawas, Kaporit, dan Soda Ash demi kelangsungan proses produksi.
PENGARUH PERILAKU KONSUMEN TERHADAP KEPUTUSAN PEMBELIAN TIKET BIOSKOP PADA SITUS TIX.ID (STUDI PADA PENGGUNA APLIKASI TIX.ID DI KOTA SAMARINDA) Anggraeni, Alvin Nurul
EKONOMIA Vol 8, No 4 (2019)
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Abstract

Alvin Nurul Anggraeni: Effects of Consumer Behavior on Cinema Ticket Purchase Decisions on Tix.id Site (Study of Tix.id Application Users in Samarinda City). Under the guidance of Ms. Mardiana as the first lecturer and Ms. Nurfitriani as the second lecturer.          The purpose of this study was to determine cultural factors, social factors, personal factors and psychological factors on the decision to buy cinema tickets on the Tix.id site. The theory used in this study is consumer behavior, cultural factors, social factors, personal factors, psychological factors and purchasing decisions. This research was conducted on Tix application users, id in Samarinda City, with a sample of 100 respondents using purposive sampling method. Data collection by distributing questionnaires online using the Likert scale to measure each indicator. The analysis technique used is multiple linear regression analysis.         The results of this study indicate that cultural factors have a positive and significant effect on the decision to purchase cinema tickets on the Tix.id site. Social factors have an effect not positive and not significant on the decision to buy cinema tickets on the Tix.id site. Personal factors have an effect not positive and not significant on the decision to buy cinema tickets on the Tix.id site. Psychological factors have a positive and significant effect on the decision to purchase cinema tickets on the Tix.id site. Cultural factors, social factors, personal factors and psychological factors together have a positive and significant effect on the decision to purchase cinema tickets on the Tix.id site.
ANALISIS PERBEDAAN IMAGE KONSUMEN BRAND EQUITY ES KRIM WALL’S DENGAN ES KRIM CAMPINA DI SAMARINDA Maulana, Muhammad Akbar
EKONOMIA Vol 8, No 5 (2019)
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Abstract

MUHAMMAD AKBAR MAULANA, analisis perbedaan image konsumen brand equity  es krim wall’s dengan es krim campina di Samarinda di bawah bimbingan Bapak H. Eddy Soegiarto K dan Ibu Eka Yudhyani. Dasar teori yang digunakan dalam penelitian ini menggunakan teori manajeman pemasaran yang berfokus pada  Brand Equity (Ekuitas Merek) yang terdiri dari elemen elemen pembentuknya meliputi Brand Awerness (kesadaran merek), Perceived Quality (persepsi kualitas), Brand Association (asosiasi merek), Brand loyalty (loyalitas merek). Keputusan pembelian adalah pernyataan mental konsumen yang merefleksikan rencana pembelian sejumlah produk dengan merek tertentu.Alat analisis yang digunakan untuk menganalisis perbedaan brand equity Wall’s dan brand equity Campina menggunakan program SPSS dengan analisis uji Beda T-test. Dari hasil penelitian ini menunjukkan bahwa: 1) Hasil analisis menyatakan bahwa nilai beda t-test variabel Brand Awareness mempunyai nilai t hitung sebesar 1.217 sedangkan nilai sig (2 tailed) sebesar 0,227 > 0,05 dapat disimpulkan bahwa tidak terdapat perbedaan, maka hipotesis ditolak.. 2). Hasil analisis menyatakan bahwa nilai beda t-test variabel Brand Association mempunyai nilai t hitung sebesar -1.695 sedangkan nilai sig (2 tailed) sebesar 0,093 > 0,05 dapat disimpulkan bahwa tidak terdapat perbedaan, maka hipotesis ditolak. 3). Hasil analisis menyatakan bahwa nilai beda t-test variabel Perceived Quality mempunyai nilai t hitung sebesar -1.328 sedangkan nilai sig (2 tailed) sebesar 0,187 > 0,05 maka dapat disimpulkan bahwa tidak terdapat perbedaan, maka hipotesis ditolak. 4). Hasil analisis menyatakan bahwa nilai beda t-test variabel Brand Loyalty mempunyai nilai t hitung sebesar 0,477 sedangkan nilai sig (2 tailed) sebesar 0,634 > 0,05 maka dapat disimpulkan bahwa tidak terdapat perbedaan, maka hipotesis ditolak.
ANALISIS PEMBIAYAAN DALAM PENGADAAN POMPA DEWATERING PADA PT. HARMONI PANCA UTAMA DI BONTANG Wibisono, Ovan Sandi
EKONOMIA Vol 8, No 1 (2019)
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Abstract

Analysis of financing in the procurement of Dewatering Pumps at PT. Harmoni Panca Utama in Bontang under the guidance of L.C.A Robin Jonathan and Sunarto. This study generally aims to determine the effect of financing in the procurement of Dewatering Pumps at PT. Harmony of the Main Panca in Bontang. Specifically this research aims to find out that renting a Dewatering Pump is more profitable for PT. Harmoni Panca Utama in Bontang. To find out and analyze information on operational costs of the contract / lease influence in decision making by the PT. Harmoni Panca Utama in Bontang in buying Dewatering Pumps. Data analysis used by the writer in this final project report is quantitative descriptive method. The method used by the author calculates with each of them based on the data that has been obtained. Steps - steps of calculation in making a decision to buy or lease with the calculation of PV, FV and NPV in buying and leasing a Dewatering Pump at PT Harmoni Panca Utama. And compare the calculation of the cost of buying or renting a Dewatering Pump for PT Harmoni Panca Utama. The results of the study revealed that the value of investment and renting had a very significant difference in procuring MF 385 dewatering pumps at PT. Harmoni Panca Utama in Bontang. The value of PV investment per unit is IDR 2,855,000,000 and the value of PV leasing per unit is IDR 6,219,630,709 while the value of FV investment is less than the FV value of lease which is IDR 3,305,019,375 for FV Investment and IDR 7,200,000,000 for FV leasing, as well as the investment NPV value is less than the NPV value of the lease, namely Rp. 450,019,375 for the NPV value of investment and Rp. 980,369,219 for the lease NPV value. Then in accordance with the results of the above calculations, the hypothesis is rejected, which means rent is more detrimental in the procurement of Dewatering Pumps at PT. Harmoni Panca Utama in Bontang.
ANALISIS SUMBER DAN PENGGUNAAN MODAL KERJA PADA KOPERASI SIMPAN PINJAM SWAMITRA CITRA NIAGA SAMARINDA TAHUN 2014-2016 -, Febri Damaswati
EKONOMIA Vol 8, No 2 (2019)
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Abstract

Companies in carrying out working capital activities tend to increase and decrease. In a previous research it has been described that source and usage of working capital at Cooperative Swamitra Citra Niaga Samarinda in year 2012-2013 increased, but within of 3 periods (2014-2016) working capital not always an increase. As though company, cooperative Swamitra Citra Niaga Samarinda in terms of working capital will increase or decrease from one period to the next periode with various causes underlying the change in working capital. The purpose of this writing is to know and analysis the source and usage of working capital at the Cooperative Swamitra Citra Niaga Samarinda in year 2014 – 2016 with the formulation of the problem is whether the source and usage of working capital is 2014-2016 has increased and what the factors are caused increased the source and usage of working capital in year 2014-2016.The used of basic theory is managemet accounting that focuses on the source and usage of working capital. Hypothesis or a provisional suspicion of this research that the source usage of working capital at the Cooperative Swamitra Citra Niaga Samarinda in year 2014 – 2016 has increased.The used of analytical tools are balance sheet comparasion analysis, working capital change report and usage of working capital.The results of the study concluded that the report source and usage of working capital at the Cooperative Swamitra Citra Niaga Samarinda has increased, this the hypothesis is accepted.
PENGARUH PERTUMBUHAN PENJUALAN, UKURAN PERUSAHAAN DAN STRUKTUR MODAL TERHADAP PERUBAHAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DIBURSA EFEK INDONESIA Margiani, Farida -
EKONOMIA Vol 8, No 3 (2019)
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Abstract

The study aims to determine and analyze whether sales growth, firm size and capital structure affect the changes in earnings in Manufacturing Companies in Indonesia Stock Exchange. The data used in this study is secondary data sourced from the financial statements of manufacturing companies in 2013-2015 obtained from the official website of the Indonesia Stock Exchange is www.idx.co.id.The method used in this research is descriptive method. Of the 432 registered company population in the manufacturing company, 46 samples of companies were obtained that met the test criteria. So that the amount of data to be analyzed amounted to 138. Before performing the data analysis techniques, first tested the classical assumption. Hypothesis testing using multiple linear regression test by performing F test and t test.The result of partial research shows that Sales Growth variable has significant effect to Profit Changes, with a significance value of 0,000 smaller than 0.05; Firm Size variable has no significant effect on Profit Change, with a significance value of 0.547 bigger than 0.05; and the variable of Capital Structure have no significant effect to Profit Change, with value of significance 0,241 bigger than 0,05. Simultaneously shows that Sales Growth, Firm Size and Capital Structure variables significantly influence Profit Change, with a significance value of 0.001 smaller than 0.05.
PENGARUH SOLVABILITAS DAN RENTABILITAS TERHADAP HARGA SAHAM PERUSAHAAN PERTAMBANGAN SUB SEKTOR LOGAM DAN MINERAL YANG TERDAFTAR DI BURSA EFEK INDONESIA Oktaviani, Hutapea Selly
EKONOMIA Vol 8, No 1 (2019)
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Abstract

Metal commodities in Indonesia are likely to experience a decrease in performance the last few years. The decline in commodities will ultimately lower stock prices. The prices of shares in influence by several factors, one of each is the financial performance of the company. The purpose of this research was to tes, to know and explain the influence of Debt To Eqquity Ratio and Return On Equity against share price.The object of this research in the mining sector of metals and minerals sub sector listed in Indonesia stock exchange year 2013-2017. Variables are used is Debt To Equity Ratio, Return On Equity, and share price. The tecnique of sampling with the purposive sampling and retrieved samples of as much as 7 companies. Reseacrh data using the method of multiple linear regression with a sifnificant level of 0.05.Based on the result analysis of the data by using the partial test (t-test) variable of Debt To Equity Ratio have negative effect not significant against stock prices with regression coefficients of -265,866 with the significance value of 0,245. Return On Equity have a positive effect is not significant on stock price with regression coefficient 6,608 with the significant value of 0,553. Provided F count of 0,937 < F table with a value of significant 0,404 > 0,05.The studies concluded H1 be rejected because Debt To Equity Ratio have negative effect not significant on stock price. H2 because Return On Equity have a positive effect is not signifanct on stock price. H3 was rejected becase Debt To equity Ratio and Return On Equity has not significant expands on the stock.
PENGARUH BIPARTIT TERHADAP KOMUNIKASI DALAM PENYELESAIAN PERMASALAHAN HUBUNGAN INDUSTRIAL PANCASILA DI PT. KITADIN. Ginting, - Parlin
EKONOMIA Vol 8, No 2 (2019)
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Abstract

Effect of bipartite on communication in solving problems of Pancasila industrial relations at PT. Kitadin Tenggarong across from Kutai Kertanegara, under the guidance of Mr. LCA. Robin Jonathan as Advisor I, and Ms. Mardiana as Supervisor II. The background of this research is that communication between employers and trade unions is not optimal outside of bipartite meetings, bipartite meetings have not yet been scheduled, the need for regular communication between trade unions and employers and the need for socialization before changing existing company policies. The purpose of this study was to determine how the influence of bipartite on communication in solving the problems of Pancasila Industrial Relations at PT. Kitadin. The theoretical basis used in this study is the management of human resources about science and art regulating relationships and the role of labor to be effective and efficient to help realize the goals of the company, employees and society. This research uses quantitative methods using data from 30 questionnaire samples from 145 employees as the object of research. The analytical tool used in this study is to use path analysis with quantitative analysis including validity and reliability tests, classical assumption tests, hypothesis testing through t test, F test, and Sobel test. Partially based on the results of t test the variables in this study have an effect positive and significant for Pancasila industrial relations in solving problems at PT. Kitadin
ANALISIS KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR SEBELUM DAN SESUDAH MERGER DAN AKUISISI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014 - 2015 -, Toni Hariyadi
EKONOMIA Vol 8, No 3 (2019)
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Abstract

The purpose of this study is to prove that there are differences in the financial performance before and after mergers and acquisitions of manufacturing acquirers listed in the Indonesia Stock Exchange during the period 2014-2015.The research question of this study was: “Are there significant differences in the financial performance of the acquirers listed in Indonesia Stock Exchange before and after merger and acquisition in 2014-2015?” The theoretical bases used in this study are management, financial management, financial performance, and t-test. The hypothesis of the study was: “There are significant differences in financial performance as measured by Total Asset Turnover, Net Profit Margin, and Return on Assets of the manufacturing companies listed in Indonesia Stock Exchange before and after merger and acquisition in 2014-2015.”Analysis and hypothesis testing instrument used in this study are financial statements ratio, which includes the Total Asset Turnover, Net Profit Margin and Return on Assets, and Paired sample t-test.The analysis revealed that in the three companies listed in the Indonesia Stock Exchange and conducting mergers and acquisitions in 2014-2015, the ratio of financial statements that include the Total Asset Turnover, Net Profit Margin, and Return on Assets decreased as the increased number of sales and profits were not in accordance with the increase in the total assets. The results of Paired sample t-test to examine the level of significance of the differences in financial performance after merger and acquisitions showed that TAT was not significant (t-value<t-table; 2.223<4.303), NPM was not significant either (t-value<t-table; 1.717<4.303) while RoA was significant (t-value>t-table; 4.346>4.303).The findings showed that the financial performance of the manufacturing companies listed in Indonesia Stock Exchange in 2014-2015 before and after the merger and acquisition did not differ significantly. Thus, the hypothesis is rejected.

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