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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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PENERAPAN PERENCANAAN PAJAK PENGHASILAN PASAL 21 SEBAGAI STRATEGI PENGHEMATAN PEMBAYARAN PAJAK PADA PT. BARA KUMALA -, Sintia Faridah
EKONOMIA Vol 8, No 5 (2019)
Publisher : EKONOMIA

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Abstract

The purpose of this study is To know Application of Income Tax Planning Article 21 With Gross Up Method Can Save Tax Payment At PT Bara Kumala.The research was conducted by library research that related to the problem that was researched and conducted the research into the field by way of Interview and Direct Observation on PT Bara Kumala. Analyzer used in this research is Tariff of Income Tax Article 21 According to Article 17 of Law no. 36 Year 2008, Concerning Amendment of Non Taxable Income (PTKP) Amount of PTKP Based on Regulation of the Minister of Finance 101 / PMK.010 / 2016, Basis for Imposition of Income Tax Article 21 Pursuant to Regulation of Minister of Finance No. 101 / PMK.010 / 2016, Income Tax Calculation Article 21 Gross method, tax allowance formula with Gross Up Method.After going through the stage of research, analysis and discussion it is known Calculation of Income Tax Article 21 at PT. Bara Kumala, which has 92 employees who already have NPWP and become a taxpayer in the country. PT. Bara Kumala uses the policy with the Gross method in the Calculation of Article 21 Income where employees still bear their own tax payments that have been cut directly from the salary of each employee
Pengaruh Kualitas Pelayanan dan Kepercayaan Terhadap Kepuasan Pelanggan Pada TIKI Cabang Utama Samarinda Dahlia, Dorce Dahlia
EKONOMIA Vol 8, No 1 (2019)
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Abstract

Dorce Dahlia  : The Influence of Service Quality and Trust on Satisfaction At TIKI Main Branch of Samarinda. This study aims to determine the effect: 1) tangible to customer satisfaction At TIKI Main Branch Samarinda; 2) empathy towards customer satisfaction At TIKI Main Branch of Samarinda; 3) reliability of customer satisfaction At TIKI Main Branch of Samarinda; 4) responsiveness to customer satisfaction At TIKI Main Branch of Samarinda; 5) confidence in customer satisfaction At TIKI Main Branch of Samarinda; 6) trust in customer satisfaction At TIKI Main Branch Samarinda and 7) tangible, empathy, reliability, responsiveness, belief and trust simultaneously to customer satisfaction At TIKI Main Branch Samarinda.The research population used by the researcher is all students of the University of 17 August 1945 Samarinda in the period of 2013/14 - 2016/17 which amounted to 6,172 students. The sample was 98 students with slovin formula and sample selection using proportionate stratified random sampling technique. Data analysis technique used multiple linear regression analysis with classical assumption test and hypothesis test. The findings of this study are tangible variables have a positive and significant impact on customer satisfaction in TIKI Main Branch Samarinda, empathy variable does not have a negative and insignificant effect on customer satisfaction in TIKI Main Branch Samarinda, reliability variables have a positive and significant impact on customer satisfaction on TIKI Main Branch Samarinda , the variable of responsiveness does not have a positive and insignificant effect on customer satisfaction in TIKI Main Branch of Samarinda, confidence variable has no positive and insignificant effect to customer satisfaction at TIKI Main Branch of Samarinda, trust variable has no positive and insignificant effect to customer satisfaction at TIKI Branch Main Samarinda, intangible variables, empathy, reliability, responsiveness, belief and trust simultaneously have a positive and significant impact on customer satisfaction at TIKI Main Branch of Samarinda
ANALISIS RASIO AKTIVITAS PT. FRESMON PASIFIC PRIMA PERIODE 2014-2016 Pebriyanti1, - Anita
EKONOMIA Vol 8, No 1 (2019)
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Abstract

PT. Fresmon Pasific Prima in fact having difficulties in managing unstable finance causes a drop in oil in PT. Fresmon Pasific Prima this prime decreases. This study aims to determine the improment in terms of the ratio of activity consisting of total assets turnover, working capital turnover, dan fixed assets turnover from 2014 to 2016.The theory of this research is financial management which focuses on the analysis of financial statement using one ratio, namely the activity ratio. The ratio is taken 3 variabels total assets turnover, working capital turnover, dan fixed assets turnover.The analytical tool used is the ratio of activity consisting of total assets turnover, working capital turnover, dan fixed assets turnover. Research data needed is 3 years, namely 2014, 2015, and 2016.The results of the study show : 1) total assets turnover decreased in 2014 to 2016. 2) working capital turnover decreased in 2014 to 2016. 3) ixed assets turnover decreased in 2014 to 2016.
SISTEM AKUNTANSI KAS PADA FOOD POINT LEMBUSWANA SAMARINDA Hamid, Nurul Khaeriny
EKONOMIA Vol 8, No 3 (2019)
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Abstract

Tujuan dari penulisan ini adalah untuk menganalisis sistem akuntansi penerimaan dan pengeluaran kas pada Food Point Lembuswana Samarinda. maka pokok permasalahan yang dikemukakan “ Apakah sistem akuntansi penerimaan dan pengeluaran kas pada Food Point Lembuswana Samarinda sudah sesuai dengan unsur – unsur pengendalian intern”.Alat analisis yang digunakan dalam penelitian ini adalah membandingkan sistem pengendalian intern dan flowchart menurut teori dengan sistem pengendalian intern yang diterapakan pada Food Point Lembuswana Samarinda dengan wawancara yang didasarkan pada quisioner.Berdasarkan pada hasil analisis, dapat diketahui bahwa pelaksanakan sistem akuntansi penerimaan dan pengeluaran kas pada Food Point Lembuswana Samarinda telah berjalan dengan baik, ini di buktikan hasil analisis yang mendapat hasil nilai relatif 69 % pada sistem penerimaan kas berarti dikategorikan “ Sesuai ”, dan 62 % pada sistem pengeluaran kas dikategorikan “Sesuai”. Walaupun masih memberikan kemungkinan bagi pihak–pihak tertentu dalam perusahaan untuk melakukan tindakan penyimpangan karena adanya beberapa unsur dan pengendalian intern pada sistem akuntansi penerimaan dan pengeluaran kas. Sistem yang diterapkan oleh perusahaan masih memiliki kelemahan- kelemahan
ANALISIS BIAYA DIFERENSIAL DALAM PENGAMBILAN KEPUTUSAN SISTEM TIME CHARTER ATAU MENJUAL TUGBOAT PADA PT ARMADA SAMUDERA RAYA SAMARINDA -, Miana Hulu
EKONOMIA Vol 8, No 4 (2019)
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Abstract

Kebijakan dalam hal menyewa ataupun menjual aset perusahaan merupakan keputusan manajemen dengan perbandingan penghasilan atau keuntungan sehingga dapat melangsungkan kegiatan perusahaan dengan pengambilan keputusan yang tepat. Salah satu strategi yang dapat ditempuh oleh PT Armada Samudera Raya untuk memperluas usahanya adalah dengan melakukan analisis biaya deferesial dalam pengambilan keputusan sitem time charter atau menjual tug boat. Penelitian ini bermaksud untuk menganalisis dalam memilih alternatif menjual tugboat dibandingkan dengan alternatif sistem time charter tugboat pada PT Armada Samudera Raya periode tahun 2016.Hasil analisis berdasarkan analisis baiaya diferensial dalam alternatif sistem charter atau menjual tug boat selama 10 tahun ke depan dengan menggunakan nilai sekarang diperoleh selisih yang mengutungkan sebesar Rp 15.756.009.351. apabila perusahaan memilih alternatif menjual tug boat dibandingkan dengan sistem time charter tug boat. Alternatif sistem time charter tug boat mengakibatkan arus kas keluar sangat besar yaitu biaya asuransi sebesar Rp2.734.105.500, biaya reparasi sebesar Rp 13.167.276.000 dan biaya gaji awak kapal sebesar Rp 11.344.517.550 dibandingkan biaya - biaya Pengukuran pendapatan diukur dalam hal alternatif menjual tug boat yakni biaya komisi penjualan sebesar Rp 488.000.000.000 sedangkan untuk biaya notaris dikenakan sebesar 0.8 % dari harga jual tug boat yaitu sebesar Rp 195.200.000.000.Hipotesis pernelitian ini ditolak apabila  alternatif sistem time charter tidak menguntungkan dibandingkan dengan alternatif menjual tugboat pada PT Armada Samudera Raya.
ANALISIS TINGKAT LIKUIDITAS PT. BAKRIE SUMATERA PLANTATIONS TBK PADA TAHUN 2012-2016 Bulan, Matilda -
EKONOMIA Vol 8, No 1 (2019)
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Abstract

ABSTRACTAnalysis of the level of liquidity of PT. Bakrie Sumatera Plantations TBK in 2012-2016 (under the guidance of Mrs.Mardiana as supervisor I and Mr. Sarwo Eddy Wibowo as supervisor II). This study generally aims to determine the level of liquidity of PT. Bakrie Sumatera Plantations Tbk in 2012-2016. Specifically this study aims to find out and analyze the current financial ratio of PT. Bakrie Sumatera Plantations Tbk. In the period 2012-2016. To find out and analyze the financial cash ratio of PT. Bakrie Sumatera Plantations Tbk in the period 2012-2016. To find out and analyze the financial quick ratio of PT. Bakrie Sumatera Plantations Tbk in the period 2012-2016.Data analysis used by the writer in this final project report is quantitative descriptive method. The data used in this study were obtained from the Indonesia Stock Exchange (IDX) by downloading via the website www.idx.co.id for the 2012-2016 period and other sources related to this research. Calculation steps in the level of liquidity at PT. Bakrie Sumatera Plantations Tbk, carried out an analysis of the current ratio, cash ratio, and quick ratio in each period of 2012-2016, then searched for a mean value for 5 years.The results of the study revealed that the level of liquidity at PT. Bakrie Sumatera Plantations Tbk in the 2012-2016 period is still below the industry average liquidity standard of 200% for the current ratio, 50% for the cash ratio, and 150% for the quick ratio. And the results of this study are not in accordance with the hypothesis which states that PT. Bakrie Sumatra Plantations Tbk was able to achieve the industry average liquidity standard in the 2012-2016 period. The value of the current ratio in 2012 was 126.24%, in 2013 was 54.40%, in 2014 was 33.73%, in 2015 was 18.37%, in 2016 was 9.86%. The average current ratio for 5 years is 48.52%. The 2012 cash ratio is 4.02%, in 2013 it was 1.84%, in 2014 it was 0.72%, in 2015 it was 0.54%, in 2016 it was 0.59%. The average cash ratio for 5 years is 1.54%. The quick ratio value in 2012 was 118.22%, in 2013 it was 51.83%, in 2014 it was 31.98%, in 2015 was 16.54%, in 2016 it was 8.90%. The average quick ratio value for 5 years is 45.49%.The conclusion of this study is, the average industry standard of liquidity that is still below does not mean the company lacks capital in running its business, considering that in this study only use the three most commonly used financial ratios and do not use all liquidity ratios to analyze financial statements. PT. Bakrie Sumatera Plantations Tbk still has the opportunity to increase its liquidity in the years to come.  
ANALISIS REALISASI PENERIMAAN PAJAK KENDARAAN BERMOTOR (PKB) DAN BIAYA BALIK NAMA KENDARAAN BERMOTOR (BBNKB) PADA SAMSAT INDUK SAMARINDA -, Dwi Rossiyanti
EKONOMIA Vol 8, No 2 (2019)
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Abstract

Taxes in essence not only function as a source of state finance (Budgetfair) butalso have a broader function which means that the tax can be used as a tool to regulate and implement state policies in the economic and social fields. Nevertheless the main tax function is the source of state finance because in the budget and state revenues most of it is influenced and fulfilled from the tax sector, namely motor vehicle tax and the cost of returning the name of the motor vehicle.              The purpose of this study is: to determine the level of effectiveness Motorized Vehicle Tax for 2012-2016 at Samarinda Parent Samsat, and to determine the level of effectiveness of Motor Vehicle Transfer Fee for 2012-2016 at Samarinda Parent Samsat. Knowing whether the level of effectiveness has decreased or increased from the data obtained in Samarinda Parent Samsat with research from 2012 to 2016. The research data uses the effectiveness level analysis method.            Based on the results of data analysis using the effectiveness method, the PKB results in 2012 reached 99.74% and BBNKB 106%, in 2013 it reached PKB 108.70% and BBNKB 90.65%, then in 2014 PKB reached 105.86% and BBNKB 88.94%, in 2015 reached 103.69% PKB and 90.21% BBKB and 98.74% BBNKB and 104.90% BBNKB. The results of the hypothesis were rejected because the 2012-2016 CLA was said to be effective while the BBNKB results in 2012 to 2016 the results of the hypothesis were accepted because in 2014 BBNKB was said to be less effective.
ANALISIS PENGARUH NILAI TUKAR, SUKU BUNGA DAN INFLASI TERHADAP HARGA SAHAM PADA PT BANK CENTRAL ASIA Tbk TAHUN 2012-2016 -, Maya Widiastuti
EKONOMIA Vol 8, No 4 (2019)
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Abstract

This research is conducted on the basis of the movement of capital markets that are influenced by macro fudamental factors namely exchange rate, interest rate and inflation as things investors need to know before making long-term investment decisions. The state of the economy and the ups and downs of macro variables within a country can affect stock prices. Stock price fluctuations influenced by external factors or often referred to as market risk (macro fudamental) have properties that can not be controlled company.There are several findings in this study. First exchange rate has a positive and significant effect partially to stock price, hence can be said that hypothesis accepted. Secondly, interest rates have a positive and significant effect on stock prices, in this finding the hypothesis is rejected. The third inflation has a negative and insignificant effect on the stock price of PT Bank Central Asia Tbk, then the hypothesis is accepted. The four exchange rates, interest rates and inflation simultaneously have a significant effect on stock prices, these findings suggest that the hypothesis is accepted.
PENGARUH ELECTRONIC WORD OF MOUTH TERHADAP PENGAMBILAN KEPUTUSAN MASYARAKAT SAMARINDA UNTUK BELI PADA WARUNK UPNORMAL DI SAMARINDA Br Pelawi, Betsy Even Jelita
EKONOMIA Vol 8, No 5 (2019)
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Abstract

The advancement of information technology has influenced changes in marketing patterns and conventional consumer behavior to become more modern. Electronic Word Of Mouth or E-WOM is an easy and appropriate choice to promote in a company's business because it can be accessed anywhere and makes it easy for its users. This affects consumer behavior, one of which is the consumer's decision to buy.          This study aims to determine the effect of electronic word of mouth on purchasing decisions at Warunk Upnormal branch Samarinda. The research method used in this research is quantitative descriptive, where the data obtained through questionnaires. The sampling technique used in this study is nonprobability sampling with accidental sampling method. The questionnaire was distributed to 60 respondents who were shopping at the Warunk Upnormal branch in Samarinda. Data analysis used in this study is multiple linear analysis.          Based on data analysis, the results showed that: (1) the variables (intensity, valence of opinion, and content) of e-WOM had a positive and significant effect simultaneously on purchasing decisions of 12,436. (2) intensity variables have a positive and significant influence on purchasing decisions of 4,786. (3) variable valence of opinion has a positive and insignificant effect on purchasing decisions of 0.177. (4) Content variables have a positive and significant effect on purchasing decisions of 2,231.
ANALISIS MODAL KERJA DAN PROFITABILITAS PADA PT. PERTANI (PERSERO) CABANG KALIMANTAN TIMUR Lestari, Nisa Tria
EKONOMIA Vol 7, No 4 (2018)
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Abstract

The company’s survival is influenced by many things, among others, the right of discretion in the management of working capital and the profitability of the company itself. This research examines the company engaged in agribusiness.This study aims to determine the increase in terms of working capital elements measured from cash turnover, accounts receivable turnover and inventory turnover as well as knowing the increase in profitability measured from return on assets of the year, in 2014 until 2017. The theory of this research is financial management which emphasizes on financial statement analysis using four ratios, namely cash turnover ratio, accounts receivable turnover ratio, inventory turnover ratio and profitability ratio measured from return on assets.The results showed: 1) Cash turnover in 2014 was 49 times and continued to decline in the following year. 2) In 2014, receivable turnover of 60 times and continues to decline in the following year. 3) Inventory turnover has increased in 2015 by 64.47 times and has decreased in 2016 and 2017. 4) Return on assets has increased in 2015 by 57% and has decreased in 2016 and 2017.

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