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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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PERBANDINGAN PERHITUNGAN HARGA POKOK PRODUK MENGGUNAKAN METODE ACTIVITY BASED COSTING DAN METODE KONVENSIONAL DALAM PEMBUATAN BAGLOG JAMUR TIRAM PADA KELOMPOK TANI BORNEO MITRA JAMUR Putra, Aditya Pratama
EKONOMIA Vol 8, No 2 (2019)
Publisher : EKONOMIA

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Abstract

The purpose of this study was to describe and analyze the cost of the products of the growing media of oyster mushroom based on the abc method in the mushroom Borneo farmer group.The basic theory in this study is coast accounting, cost accounting is an activity procedure regarding recording, classifying summarizing and presenting costs and resources used in company operations, cost accounting is also part of management accounting.The analytical tool used in this study is a comparative descriptive analysis method that shows and compares the method of calculating the cost of the product that has been applied so far using the abc method.The result of the calculation of the cost of the product by using the abc method per unit is 5.000 IDR higher than the calculation of the cost of the conventional product method, namely the previous is 4.500 IDR different of 500 IDR unit. This happens because the abc method has allocated real production costs in production. Based on the analysis it can be conchided that this study shows that the calculation of the cost of product using abc is more appropriate, because it proceduces more accurate with higher result comparated to convensional methods, the result of calculations using the abc method will help business owner in making decisions.
ANALISIS KUALITAS PELAYANAN TERHADAP KEPUASAN PELANGGAN PADA PT. TEPIAN MULTIMEDIA DI SAMARINDA -, Saiful Tamrin
EKONOMIA Vol 8, No 3 (2019)
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Abstract

Penelitian bertujuan untuk mengetahui pengaruh kehandalan, daya tanggap, jaminan, empati, dan bukti fisik berpengaruh terhadap kepuasan pelanggan. Secara umum penelitian ini bertujuan mengetahui bagaimana pengaruh keandalan berpengaruh signifikan terhadap kepuasan pelanggan pada PT. Tepian Multimedia di Samarinda. Secara khusus untuk mengetahui kehandalan, daya tanggap, jaminan, empati, dan bukti fisik berpengaruh secara parsial terhadap kepuasan pelanggan pada PT. Tepian Multimedia di Samarinda.Metode analisis yang digunakan dalam penelitian ini adalah metode analisis deskriptif dan analisis kuantitatif yaitu dengan analisis regresi linear berganda. Populasi dalam penelitian ini pelanggan PT. Tepian Multimedia di Samarinda sebanyak 20154 populasi. Sampel dalam penelitian ini menggunakan simple random sampling dengan menggunakan teknik rumus slovin,jadi sample yang diambil sebanyak 100 sampel pelanggan PT. Tepian Multimedia di Samarinda.Hasil penelitian menunjukkan bahwa nilai F hitung = 25,597 lebih besar dari F tabel = 2,20, karena Fhitung > Ftabel maka Ho ditolak dan Ha diterima. Dengan menggunakan batas signifikansi 0,05, maka diperoleh nilai signifikansi tersebut lebih kecil dari 0,05 yaitu 0,000. Hasil pengujian hipotesis (H1) melalui hasil perhitungan yang telah dilakukan nilai uji t hitung variabel keandalaan (X1) adalah0,623 dengan ttabel sebesar 1,661maka thitunglebih kecil dari ttabel yaitu 0,623<1,661 dan signifikansi 0,535 > 0,05. Hasil pengujian hipotesis (H2) melalui hasil perhitunganyang telah dilakukan diperoleh nilai uji t hitung variabel daya tanggap (X2) adalah5,093 dengan ttabel sebesar 1,661maka thitung> ttabel yaitu 5,093>1,661 dan signifikansi 0,000< 0,05. Hasil pengujian hipotesis (H3) melalui hasil perhitungan yang telah dilakukan diperoleh nilai uji t hitung
ANALISIS CURRENT RATIO, RETURN ON EQUITY, PRICE EARNING RATIO TERHADAP RETURN SAHAM PADA SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERCATAT DI BURSA EFEK TAHUN 2014-2016 Wardani, Amalia Agustira
EKONOMIA Vol 8, No 1 (2019)
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Abstract

Amalia Agustira Wardani: Analysis of Current Ratio, Return on Equity, Price Earning Ratio on Stock Returns in the Basic and Chemical Industry Sectors which are listed on the 2014-2016 Stock Exchange. (under Guidance of Supervisor I, Prof. Dr. Eddy Soegiarto and Second Supervisor Mrs. Rina Mashitoh).The Basic and Chemical Industry Sector began to be targeted by investors because this sector is the second highest sector after the financial sector in 2017 managed to record a growth of 17.08% ytd, to see whether this sector is worthy of investment needs to be observed such as by looking at stock returns . In Securities Analysis is known as the fundamental technique and in this technique has several variables that are Current Ratio (CR), Return On Equity (ROE), Price Earning Ratio (PER).The purpose of this study is to test, find out and explain the effect of Current Ratio (CR), Return on Equity (ROE), Price Earning Ratio (PER) on stock returns. The object of this study is the Basic Industry and Chemical Sector that has been and is still listed on the Indonesia Stock Exchange in 2014-2016. The sampling technique was purposive sampling and obtained a sample of 24 companies. The research data used multiple linear regression method with a significant level of 0.05.Based on the results of data analysis using a partial test (t-test) the variable Current Ratio has no significant negative effect on the Stock Return with a regression coefficient of -0.024 with a significance value of 0.841. Return on Equity has no significant positive effect on stock returns with a regression coefficient of 0.214 with a significant level of 0.070. Price Earning Ratio has a significant negative effect on Stock Return with a regression coefficient of -0.275 with a significance level of 0.022. The ability of independent variables in explaining the variation of the dependent variable is 9.8%, the remaining 90.2 is explained by other variables outside the model. The linear regression equation in this study was formulated into:Y=-0,016a-3,678X1+0.010X2-0,00X3+e
ANALISIS PENGENDALIAN BIAYA PRODUKSI MINYAK SAWIT (CPO) PADA PT. CAHAYA ANUGERAH PLANTANTION TAHUN 2014 - 2017 Ramadanil, - -
EKONOMIA Vol 8, No 2 (2019)
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Abstract

Ramadanil : Analysis of production cost control palm oil (CPO) on PT. Cahaya Anugerah Plantantion in 2014 – 2017. Under the guidience of Mrs. Titin Ruliana as supervising lecture I and Mr. Murfat Effendi as supervising lecture II.The purpose of this research is to find out whether production cost budget, and realization that focuses on the level efficiency cost production palm oil (CPO) on  PT. Cahaya Anugerah Plantantion in 2014 until 2017.This research method that is using quantitative data and hypothesis of this research is production cost control palm oil (CPO) on PT. Cahaya Anugerah Plantantion in 2014 – 2017 already efficient.Result of research from analysis of palm oil production cost control at PT. Cahaya Anugerah Plantantion (CPO) in 2014 to 2017 already efficient with efficiency level category less than 100% so the hypothesis of this research in accepted.Based on the result and the above discussion can be concluded that production cost control already planned and well executed, the role of control is determines good or bad implementation of a plan
PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG, PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS PADA PERUSAHAAN PLASTIK DAN KEMASAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2015 -, Fifi Nofitasari
EKONOMIA Vol 8, No 3 (2019)
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Abstract

This study aims to prove: (1) Is there a positive and significant influence between cash turnover on profitability in plastic and packaging companies listed on the Indonesia Stock Exchange in 2014-2015? (2) Is there a positive and significant influence between accounts receivable turnover on profitability in plastic and packaging companies listed on the Indonesia Stock Exchange in 2014-2015? (3) Is there a positive and significant influence between inventory turnover on profitability in plastic and packaging companies listed on the Indonesia Stock Exchange in 2014-2015? (4) Is there a simultaneous and significant positive influence between cash turnover, accounts receivable turnover, inventory turnover on profitability in plastic and packaging companies listed on the Indonesia Stock Exchange in 2014-2015. The data collection method used in this study is with or research 2 consecutive years, the method of documentation carried out by collecting and recording data relating to research variables, in this case the company's Annual Financial Report for the Plastic and Packaging sub-sector on the Stock Exchange Indonesia during the 2014-2015 study period. After using financial ratio calculations, statistical statistical tests using sample t test and sample f test were conducted to test three pairs of samples to find out whether the three had a positive and significant effect.The results of the study on the Effect of Cash Turnover, Accounts Receivable Turnover, Inventory Turnover on Profitability concluded that the calculation uses financial ratios and sample t test and sample test f, it is known that there is no positive and significant influence on profitability. These hypotheses are rejected
ANALISIS JARINGAN KERJA PEMBANGUNAN RUMAH TYPE 64 PERUMAHAN ARISKO SAMARINDA Biya, Leydi Finalia
EKONOMIA Vol 8, No 5 (2019)
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Abstract

This study aim to find out and analyze the timing of type 64 housing contruction using network planning faster than the 90 working days determined by PT Arisko Samarinda which is not optimal processing time. This formulation of the problem in this study is whether the determination of the time of type 64 house construction using network planning is faster than the establishment of 90 working days of house construction type 64 by PT Arisko Samarinda ?.Method Research by conducting direct perception in development of house of type 64 at Housing Of Arisko Samarinda. Analyzer the used analysis of PERT and of Critical Path Method (CPM). Based on the results of the research and discussion it can be explained that the planning time type home building project 64 by PT. Arisko is considered not optimal, so the hypothesis is accepted. This matter is seen from opportunity of attainment of time goals of solving of the project of which is expected by company that is 90 workday become 63 workday with a normal fee of Rp.308.151.447, while showed willingness of consumer wish the project of development of house of type 64 finishing during 60 workday with addition of expense equal to Rp.308.656.677, additional costs are obtained from the sum of normal costs plus incremental costs. Time 63 from PT. Arisko and 60 workday of consumer, so that acceleration time become 3 time workday development of house of type 64 woke up by PT. Arisko Samarinda represent not optimal workmanship time, so the hypothesis is accepted.
ANALISIS PERHITUNGAN DAN PEMOTONGAN PPH 21 PADA PEGAWAI DINAS PERINDUSTRIAN DAN PERDAGANGAN KUTAI TIMUR 2016 MENURUT UNDANG-UNDANG NOMOR 36 TAHUN 2008 DAN PERATURAN MENTERI KEUANGAN NOMOR 101 /PMK.010/2016 -, - Rumiah
EKONOMIA Vol 8, No 1 (2019)
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Abstract

This type of research is a case study.  Data obtained by interviews and documentation. data collection techniques that is by determining the criteria those are 1) Civil servants who work on 1 (one) full year be it male or female sex. 2) .The civil servants that having Group III and IV 3) . The civil servant which already has Tax payer  identification Number (NPWP).  Data analysis techniques in this study comparing the calculation of data cutting research  objects with calculation  Undang-Undang no. 36 tahun 2008 dan PMK No. 101/PMK.010/ 2016. The conclusion from the result of data analysis that researchers have done there are 8 employees calculation and cutting Pph 21 is not in accordance with the Law Number 36 Year 2008 and Regulation of the Minister of Finance Number 101 / PMK.010/2016 which should the Department of Industry and Trade Kutai Timur Year 2016 only pay Rp. 2,272,736, - but due to errors Calculation and withholding by treasurer of Industry and Trade Office deposited Pph 21 of Rp. 4,534,550, -, resulting in overpayment of Rp. 2.261.814, -. That harms an overpaid employee so the hypothesis is accepted.
PENGARUH RETURN ON ASSETS DAN NET PROFIT MARGIN TERHADAP HARGA SAHAM PADA PERUSAHAAN PERTAMBANGAN SUB SEKTOR MINYAK DAN GAS YANG TERDAFTAR PADA BURSA EFEK INDONESIA PERIODE 2012-2017 Lestari, - Fani
EKONOMIA Vol 8, No 1 (2019)
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Abstract

Fani Lestari, 2018. Faculty of Economics, University August 17, 1945 Samarinda. Effect of return on assets and net profit margin on the stock price of oil and gas sub-sector mining companies listed on the Indonesia Stock Exchange for the 2012-2017 period. Under the guidance of Mrs. Titin Ruliana as counselor I and Mrs. Beatrix Tandirerung as counselor II. This study aims to determine the effect of return on assets and net profit margins on stock prices in oil and gas sub-sector mining companies listed on the Indonesia stock exchange for the 2012, 2013, 2014, 2015, 2016 and 2017 periods. The theory of this research is financial management which focuses on the effect of profitability ratios using two (variables) namely return on assets and net profit margin. The analytical tool used is return on assets and net profit margin, and uses multiple linear regression analysis. The data needed are financial statements 2012, 2013, 2014, 2015, 2016, 2017. The results showed 1) Return on assets did not have a significant effect on stock prices on oil and gas sub-sector mining companies listed on the Indonesian stock exchange for the period 2012-2017, the hypothesis was rejected, 2) Net profit margins did not have a significant effect on stock prices in the company oil and gas sub-sector mining listed on the Indonesian stock exchange for the 2012-2017 period, the hypothesis is rejected, 3) Return on assets and net profit margins have a significant effect on stock prices in the oil and gas sub-sector mining companies listed on the Indonesian stock exchange for the 2012 period -2017, then the hypothesis is accepted
IMPLEMENTASI SISTEM INFORMAS MANAJEMEN DAERAH (SIMDA) TERHADAP PELAPORAN KEUANGAN DINAS TENAGA KERJA DAN TRANSMIGRASI KABUPATEN KUTAI BARAT Mamang, Arniati A. DG.
EKONOMIA Vol 8, No 3 (2019)
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Abstract

This study is to discuss the Implementationof Regional Management Information Systems (SIMDA) in the Department of Manpower and Transmigration in West Kutai Regency as one ofthe assistants incarrying out financial management and accountability to the government. The analysis used is the suitability of financial management and financial reporting based on applicable government regulations. The method used is a qualitative research method.The implementation of the Regional Management Information System (SIMDA) as a helper software in financial management has been implemented optimally but it is necessary to supervise the use of the system by the leadership so that financial management and financial reporting have more high accountability and avoid deviant or inappropriate things with the prevailing laws and regulations in the implementation of financial management main duties and fctions in accordance with the Government Regulation of the Republic of Indonesia Number 58 of 2005 concerning Regional Financial Management.The implementation of the Regional Management Information System (SIMDA) as a supporting software in the accountability of the preparation of financial statements has been implemented maximally in accordance with the Government Regulation of the Republic of Indonesia Number 71 of 2010 concerning Government Accounting Standards.
ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA PT. BANK OF INDIA INDONESIA Tbk PERIODE 2012-2016 Sepriyanto, Anom Eko
EKONOMIA Vol 8, No 4 (2019)
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Abstract

This study aims to determine: 1) financial performance of PT. Bank of India Indonesia Tbk period 2012 - 2016 is measured from Liquidity Ratio consisting of quick ratio and asset to loan ratio. 2) financial performance of PT. Bank of India Indonesia Tbk for the period 2012-2016 is measured by the Sovability Ratio consisting of primary ratio, risk assets ratio and secondary risk ratio. 3) financial performance of PT. Bank of India Indonesia Tbk for the period 2012-2016 is measured by the Profitability Ratio consisting of gross profit margins and return on loans.The analysis tool used is liquidity ratio which consists of quick ratio and asset to loan ratio. Solvency ratio consisting of primary ratio, risk assets ratio and secondary risk ratio. And profitability ratios consisting of gross profit margins and return on loans.The results of this study indicate: 1) Quick Ratio has decreased in 2012, 2013, 2015 and 2016 and experienced an increase in 2014. 2) Assets To Loan Ratio decreased in 2013, 2014, 2015 and 2016 and experienced an increase in 2012.   3) Primary Ratio has decreased in 2012, 2013 and 2014 and has increased in 2015 and 2016. 4) Risk Assets Ratio has decreased in 2012, 2013 and 2014 and has increased in 2015 and 2016. 5) Secondary Risk Ratio decreased in 2012 and 2013 and experienced an increase in 2014, 2015 and 2016. 6) Gross Profit Margin experienced a decline in 2012, 2014 and 2015 and experienced an increase in 2013 and 2016. 7) Return On Loans decreased in 2012 and 2014 and experienced a decline in 2013, 2015 and 2016.

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