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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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ANALISIS PENGELOLAAN ASET TETAP PADA BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH (BPKAD) KUTAI KARTANEGARA -, Arfiati Arifin
EKONOMIA Vol 8, No 2 (2019)
Publisher : EKONOMIA

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Abstract

Utilization regional property is one the problems often occurs in every government agency because of a lack of understanding and development in implementing its implementation well. The aim to be achieved in this study is to analyze the management fixed assets in the Regional Financial and Asset Management Agency (BPKAD) Kutai Kartanegara.The method used is a statement of applicable government standards, a comparative method of research that compares the management of fixed asset management institutions, by the state with government accounting standards No. According to Dean J. Champion. Management of fixed assets in financial management bodies and regional assets, state cards are matched to fit 87.1% and tasting hypotheses, the hypothesis is rejected because it complies with government accounting standards (PSAP) No. 07.While the use of fixed assets in BPKAD is not fully maximized because it only uses use and lease loans. Fixed assets reginal property is carried out by the asset sector in the Regional Financial and Asset Management Agency Kutai Kartanegara card as management assistant in accordance with government accounting standards No. 07. Concerning fixed assets but not fully maximized, such as utilization in financial institutions and management regional assets are limited to leasing and borrowing
PENGARUH KESELAMATAN DAN KESEHATAN KERJA TERHADAP KINERJA KARYAWAN PADA PT. TRUST BONTANG Azis, Boy Anggriawan
EKONOMIA Vol 8, No 3 (2019)
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Abstract

Boy Anggriawan, 2018. Faculty Of Economics, University August, 1945 Samarinda. Do working safety and health of activity have an effect on positif and significant to employees performance at PT. TRUST in Bontang. Under the guidance of Mrs. Elfreda Aplonia Lau as counselor I and Mrs. Rina Masitoh as counselor II. Theory base which used in this research is Management Operational where explaining to regardin safety of work and of health of activity and also employees performance. As for this research hypothesis is working safety and health of activity have an effect on positif and significant to employees performance at PT. TRUST in Bontang. Method Research by using kuesioner with scale of likert. Research population is entire/all employees of PT. TRUST and of sampel research counted 80 employees people with technique intake of sampel that is sampling purposive. Analyzer the used doubled linear regresi which where beforehand have  to test classic assumption.  Pursuant to result of solution and research hence there is positive influence and significant between working safety to employees performance at PT. TRUST in Bontang. This Matter because of working safety very is influencing of performance, work of field progressively heavily with big equipments, wheater condition which uncertain, so that company have to pay attention prima facie safety storey;level  to be accident of activity not happened. There is positive influence but not significant between health of activity to employees performance at PT. TRUST in Bontang
ANALISIS PENERAPAN PENYUSUNAN LAPORAN KEUANGAN PADA PT. PEJANTAN TANGGUH ABADI BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK-ETAP) -, Isnani -
EKONOMIA Vol 8, No 1 (2019)
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Abstract

This study aims to determine and analyze the components ofSAK ETAP.                                     financial statements, balance sheet items and reports on income statement at PT. Pejantan Tangguh Abadi based on SAK ETAP and what are the components of financial statements, balance sheet report items and income statement prepared by PT. Pejantan Tangguh Abadi is in accordance with the provisions of SAK ETAP. The theory used in this study is financial accounting which is a financial information about an entity that the process of preparing financial statements for general purpose oriented to the reporting of external parties. The hypothesis presented is the components of financial statements, balance sheet items, income statements not yet in accordance with SAK ETAP                                                                     The analytical tool used in this study is comparative method that is a method that compares the standard practice of accounting SAK ETAP with the financial statements of PT. Pejantan Tangguh AbadiThe results of the analysis can be concluded that the components of the financial statements presented not yet in accordance with the criteria value 40% hypothesis testing is accepted the preparation of balance sheet items that are presented is in accordance with the value of the criteria 70% hypothesis testing is rejected and the preparation of income statements reports are presented very suitable to the criteria value of 80% hypothesis testings rejectedThe conclusions of this study are the componets of the financial statements are not yet appropriate, the previously proposed hypothesis is accepted, the preparation of the balance sheet report is appropriate, the previously hypothesis is rejected and the preparation of the income statement items is appropriate, the previously proposed hypothesis is rejected.
Pengaruh Kompensasi Terhadap Motivasi Kerja Karyawan Pada Rumah Sakit Dirgahayu Samarinda Nentang, - Yulita
EKONOMIA Vol 8, No 2 (2019)
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Abstract

This studsy aims to explain how compensation effects the work motivation of the workers in Dirgahayu Hospital.The tools of analysis used in this study is simple Linear Regression Analysis that can be used to predict the significance of the function or causality between a dependent variable (Y) that is work motivation and an independent variable (X) which is compensation. The function of Linear Regression can be shown as: Y=a + bxPartial test results gives the value of tcount as 4,779 with a 0,017 significance value, meanwhile the ttable shows a value of 1,985. Because tcount > ttable, with a the significance value being less than 0,05, therefore the H1 hypothesis is true, meaning that compensation has a significant, positive impact on work motivation. From the results of the calculation of determination coefficient, the value of r square value in the regression model is 0,884. This shows that can be explained by this equation is 88,40% while the remaining 11,60% is influenced by other factors included in this research
ANALISI KOMPARATIF KINERJA KEUANGAN ANTARA PT. INDOMARCO PRISMATAMA ( INDOMARET ) DENGAN PT. SIGMANTARA ALFINDO ( ALFAMART ) -, Diana Wati
EKONOMIA Vol 8, No 3 (2019)
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Abstract

The purpose of this study is to find out and analyze financial performance from aspects of liquidity, profitability aspects, and solvability aspects in 2013 up to 2015 on the financial performance of PT. Indomarco Prismatama (Indomaret) with PT. Sigmanatara Alfindo (Alfamart).The analytical method used in this study is the liquidity aspect including current ratio, quick ratio, and cash ratio. Profitability aspects include gross profit margin, net profit margin, return of investment, and return on equity. Solvability aspects include debt to assets ratio, and debt to equity ratio.Result analysis and discussion show liquidity as measured by the current ratio, quick ratio and cash ratio shows the financial ability of PT. Indomarco Prismatama (Indomaret) is better than the financial ability of PT. Sigmantara Alfindo (Alfamart). financial performance from aspects of profitability as measured by gross profit margin ratio, net profit margin ratio, return on investment, return on equity indicates the ability of company PT. Indomarco Prismatama (Indomaret) in making better profits from PT. Sigmantara Alfindo (Alfamart), financial performance from the solvability aspects as measured by the debt to asset ratio and the dept to equity ratio shows that PT. Indomarco Prismatama (Indomaret) is always better than the ratio of PT. Sigamantara Alfindo (Alfamart), then the results of hypothesis analysis are accepted.
PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN PASIEN RAWAT JALAN PADA RUMAH SAKIT DAERAH (RSUD) I.A MOIES DI SAMARINDA -, Emi Liana
EKONOMIA Vol 8, No 4 (2019)
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Abstract

I. A Moies hospital is a government hospital that has several problems in providing health services to patients, including some patients for speed in consolidating long waiting patients. And at least the completeness of the supply of medical equipment and some bad news about the I.A hospital. Moies.This study aims to find out: 1) Physical evidence (X1) has a significant effect on patient satisfaction, 2) reliability (X2) has a significant influence on patient satisfaction, 3) responsiveness (X3) has a significant positive influence for patient satisfaction , 4) (X4) has a positive influence on patient satisfaction, 5) empathy (X5) has a significant influence on patient satisfaction.The population in this study were all outpatients in the hospital (RSUD) I.A Moies in samarinda. The results concluded: 1) that H1 which was done correctly had a significant effect on patient satisfaction, 2) that H2 carried out had a significant effect on patient satisfaction, 3) that H3 was received had no significant effect on patient satisfaction, 4) that H4 was accepted as meaningless significant to patient satisfaction, 5) that H5 is willing to have no significant effect on patient satisfaction and H6 is spoken simultaneously with independent variables on patient satisfaction.
PENGARUH STRES KERJA DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN PADA PT. TIRTA MAHAKAM RESOURCES TBK SAMARINDA -, Novi Susanti
EKONOMIA Vol 8, No 1 (2019)
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Abstract

The analytical tool in this study uses descriptive analysis methods and quantitative analysis, namely by multiple linear regression analysis. The sample in this study uses simple random sampling using the Slovin formula technique, so the sample taken is 266 samples of permanent employees in the production section of PT. Tirta Mahakam Resources Tbk Samarinda.The results showed that the F value calculated = 143.844, using a significance limit of 0.05, then obtained the significance value was less than 0.05, which is 0.000, this means that simultaneously the variables of work stress and work motivation have a significant effect on employee performance . The coefficient of determination (R2) is 0.522 or 52.2%, then the coefficient simultaneously in explaining the variation or change in the dependent variable (Y) found the magnitude of the influence of the independent variable 52.2%, while the rest is 47.8%.The results of testing the hypothesis (H1) through the calculation results obtained t count value of 15.444 with a significance level of 0.000 results is smaller than 0.05, which means that the hypothesis in this study Ho is rejected and Ha accepted. This test statistically proves that job stress has a positive and dominant effect on employee performance. The results of testing the hypothesis (H2) through the calculation results obtained t count value of 3.215 with a significance level of 0.001 is less than 0.05, which means that the hypothesis in this study Ho is rejected and Ha is accepted. This test statistically proves that motivation has a positive effect on the performance of employees of PT. Tirta Mahakam Resources Tbk Samarinda
PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) TERHADAP PELAPORAN KEUANGAN CV. INDAH JAYA TAHUN 2016 Fitriyah, Fitriyah Fitriyah
EKONOMIA Vol 8, No 2 (2019)
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Abstract

Laporan keuangan merupakan alat yang sangat penting untuk memperoleh informasi mengenai posisi keuangan perusahaan. CV Indah Jaya merupakan salah satu dari entitas tanpa akuntabilitas publik. Laporan keuangan CV Indah Jaya memiliki beberapa hal yang harus di perhatikan yaitu belum sesuai dalam menyediakan pos-pos laporan posisi keuangan,pos-pos laporan laba rugi, pos-pos laporan perubahan ekuitas, pos-pos laporan arus kas dan catatan atas laporan keuangan yang lengkap berdasarkan SAK ETAP, laporan keuangan CV Indah Jaya hanya menerapkan laporan posisi keuangan dan laporan laba rugi. Tujuan penelitian untuk mengetahui dan menganalisis pos-pos laporan posisi keuangan,pos-pos laporan laba rugi,pos-pos laporan perubahan ekuitas, pos-pos laporan arus kas, dan catatan atas laporan keuangan CV Indah Jaya tahun 2016.Penelitian ini menggunakan metode penelitian komparatif yaitu perbandingan teori - teori  praktek  akuntansi  yaitu  SAK ETAP dengan  laporan  keuangan  CV  Indah  Jaya  dan menerapkan SAK ETAP pada laporan CV Indah Jaya, sehingga peneliti membuat teknik menghitung checklist perbandingan menggunakan rumus metode champions. Hipotesis penelitian ialah pos-pos laporan keuangan posisi keuangan, pos-pos laporan laba rugi, pos-pos laporan perubahan ekuitas, pos-pos laporan arus kas, dan catatan atas laporan keuangan pada CV Indah Jaya tahun 2016 belum sesuai dengan SAK ETAP tahun 2009.Berdasarkan analisis dan pembahasan maka dapat disimpulkan bahwa pos-pos laporan posisi  keuangan  CV  Indah  Jaya  mencapai  penilaian  50%  belum  sesuai  maka  hipotesis diterima,  pos-pos  laporan  laba  rugi  CV  Indah  jaya  mencapai  80%  sangat  sesuai  maka hipotesis ditolak, pos-pos laporan perubahan ekuitas mencapai 0% tidak sesuai maka hipotesis diterima  ,  pos-pos  laporan  arus  kas  mencapai  0%  tidak  sesuai  maka  hipotesis diterima, cacatan atas laporan keuangan mencapai 0% tidak sesuai maka hipotesis diterima, sehingga laporan keuangan CV Indah Jaya di koreksi dan disesuaikan dengan standar akuntansi keuangan entitas tanpa akuntanbilitas publik tahun 2009.
PENGARUH PEMBERDAYAAN DAN DUKUNGAN SOSIAL TERHADAP KINERJA PEGAWAI DINAS PEKERJAAN UMUM PENATAAN RUANG DAN PERUMAHAN RAKYAT PROVINSI KALIMANTAN TIMUR Hidayah, Naniek Naniek ]
EKONOMIA Vol 8, No 4 (2019)
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Abstract

The Influence of Empowerment and Social Support on the Performance of Employees of the Public Works Agency for Spatial Planning and Public Housing of East Kalimantan Province "under the guidance of Ms. Theresia Militina as Advisor Lecturer I and Ms. Suyatin as Supervisor II.            The analysis tool and hypothesis testing in this study used multiple regression analysis or multiple regression consisting of simultaneous tests (simultaneous tests) and partial tests (each test). The process of analyzing data uses SPSS statistical tools.             Empowerment (X1) has a positive and significant effect on the Performance of Employees of the Public              Works Office for Spatial Planning and Public Housing of East Kalimantan Province. So it is known that Empowerment has a positive and significant effect on performance.            Social Support (X2) has a positive and significant effect on the Performance of Employees of the Public                        Works Office in the Spatial Planning and Housing of East Kalimantan Province.  This is because there are positive and significant  influences between the two variables. Through multiple  correlation it can also be seen the effect of social support on performance and indicates that there is a positive relationship between the two variables.          The results showed that Empowerment and Social Support had a positive and significant influence on the Employee Performance of the Public Works Agency in the Spatial Planning and Housing of East Kalimantan Province.
PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN NASABAH PADA PT. BPR BePeDe KUTAI SEJAHTERA CABANG BARONG TONGKOK -, Habibur Rahman
EKONOMIA Vol 7, No 4 (2018)
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Abstract

Pengaruh Kualitas Pelayanan Terhadap Kepuasan Nasabah Pada PT. BPR BePeDe Kutai Sejahtera Cabang Barong Tongkok.(dibawah Bimbingan Dosen Pembimbing I, Eddy Soegiarto K dan Dosen Pembimbing II, Rina Masithoh Haryadi).Penelitian ini dilakukan untuk menguji pengaruh variabel Tangible (bentuk fisik), Reliability (kehandalan), Responsiveness (ketanggapan), Assurance (kepastian/jaminan) serta Emphaty (empati) terhadap Kepuasan Nasabah PT. BPR BePeDe Kutai Sejahtera Cabang Barong Tongkok.Fokus dari penelitian ini dalah untuk menganalisis pengaruh dari variabel-variabel tersebut terhadap kepuasan nasabah.Populasi penelitian yang digunakan peneliti adalah seluruh nasabah kredit (debitur) PT. BPR BePeDe Kutai Sejahtera Cabang Barong Tongkok.Sampel penelitian sebanyak 89 responden dengan menggunakan teknik purposive sampling. Teknik analisis data menggunakan analisis regresi linear berganda, uji asumsi klasik dan pengujian hipotesisHasil penelitian menyimpulkan bahwa tangible, reliability, responsiveness, assurance, serta emphaty secara simultan berpengaruh signifikan terhadap kepuasan nasabah.

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