cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota samarinda,
Kalimantan timur
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
 73   74   75   76   77 
ANALISIS KESESUAIAN ANTARA IMPLEMENTASI KEBIJAKAN AKUNTANSI ASET TETAP DENGAN STANDAR AKUNTANSI PEMERINTAH ASET TETAP BERBASIS AKRUAL PP 71 TAHUN 2010 (Studi Kasus Pada Kebijakan Akuntansi Pemerintah Kota Samarinda) Ismadi, - Bambang
EKONOMIA Vol 8, No 1 (2019)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (474.58 KB)

Abstract

BAMBANG ISMADI, 2017, Faculty of Economics, University of August 17 1945 Samarinda, East Kalimantan, Intermediate Analysis of the Implementation of Fixed Asset Accounting Policies with Accrual Based Government Accounting Standards PP 71 of 2010 (Case Study of Samarinda City Government Accounting Policies) under the guidance of Mr. Robin Jonathan and Mrs. Elfreda Aplonia Lau.The purpose of this research is to find out and analyze the implementation of Accrual Based Local Government Accounting Policies that have been running starting in Fiscal Year 2015 as an evaluation material for the application of PP 71 of 2010 concerning Accrual-Based Government Accounting Standards, especially fixed assets. The problem in this research is whether there is a difference between the implementation of the Fixed Asset Accounting Policy and the Government Accounting Standards for Fixed Assets Based on Accrual PP 71 of 2010 on the Government of Samarinda City. Is the difference detected by the External Examiner in this case the BPK? , and is there an Action Plan or Action Plan to resolve these differences?The theoretical basis of this study uses PP 71 of 2010 concerning Government Accounting Standards. The hypothesis in this study is that there is a difference between the implementation of Fixed Asset Accounting Policies and Government Accounting Standards for Fixed Assets Based on Accruals PP 71 of 2010 on Samarinda City Government, differences were not detected by External Examiners, there was an action plan to resolve these differences. Data collection techniques are carried out by means of field research and library research. The data used to find out and analyze the suitability between the implementation of fixed asset accounting policies and Government Accounting Standards based on Accruals based on PP 71 of 2010 are the 2015 Samarinda City Financial Statements, Samarinda City Government Accounting Policies, Samarinda City Government Accounting Systems and Procedures, Flowcharts / System Requirements for recording in SIMDA-Finance and SIMDA-BMD, and LHP BPK for the 2015 Samarinda City Government Financial Report. The analytical tool used is the comparative method and using the observation method.The results of the study were 13 differences in implementation, 8 differences were found from observations of the implementation of simda applications, and 5 differences were found from interviews with accounting fields, for 13 differences were juxtaposed with LHP BPK, there were 4 differences in implementation found by CPC, and 4 differences found by the CPC, 3 differences have been included in the action plan document.
ANALISIS KINERJA KEUANGAN BPJS KETENAGAKERJAAN Layuk, Liliani Randa
EKONOMIA Vol 8, No 2 (2019)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (664.379 KB)

Abstract

Liliani Randa Layuk, Financial performance analysis of institution of social Security employment supervised by Mrs. Elfreda Aplonia Lau as mentor I and supervised by Mr. Heryanto as mentor II.The purposes of the research are is to know and analyze the financial performance Institution of Social Security employment was measured  by liquidity and solvability period 2014 until 2016.The analysis tool was used in this research is liquidity ratio consisting of current ratio and cash ratio, solvency ratio consisting of total debt to total assets ratio and total debt to equity ratio.The results shows that the financial performance Institution of Social Security employment measured by the liquidity ratio Current ratio increased in 2015 by 16.87% and was decreased in 2016 of 279.78%. Cash ratio decreased in 2015 by 55.11% and in 2016 also decreased by 5.77%. Furthermore, the total solvency ratio of debt to total assets ratio in 2015 decreased by 0.39% but in 2016 has increased by 2.42%. Total debt to equity ratio in 2015 was decreased by 3.95% and increased by 2016 by 3.48%. Overall, the financial performance of Institution of Social Security employment viewed from the liquidity ratio (current ratio) in 2014 to 2016 shows the result fluktuate so that the hypothesis is rejected.The ratio of liquidity (cash ratio) in 2014 until 2016 shows the result decreased so the hypothesis is accepted.While the financial performance Institution of Social Security employment reviewed from the ratio of solvability (total debt to total assets ratio) in 2014 to 2016 also fluktuate so the hypothesis rejected.
ANALISIS ANGGARAN DAN REALISASI PENDAPATAN DAN BELANJA PADA RUMAH SAKIT UMUM DAERAH (RSUD) PANGLIMA SEBAYA KABUPATEN PASER Nini, Veronika -
EKONOMIA Vol 8, No 4 (2019)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (383.6 KB)

Abstract

Veronika Nini: Budget Analysis and Revenue and Expenditure Realization at Regional General Hospital (RSUD) Panglima Sebaya Kabupaten Paser. Under the guidance of Mr. Robin Jonathan and Mrs. Ida Rahmawati.The role of the budget is very important for every hospital, including the Regional General Hospital (RSUD) Panglima Sebaya. This research was conducted to determine the level of income growth, the level of growth in expenditure, the cause of the difference between the budget and revenue realization, as well as the causes of the difference between the budget and revenue realization of the Peoples Commander in 2015-2016.The ratio of income growth has decreased which is due to the increase in revenue realization in 2016 is not as high as the previous year. Then, the ratio of shopping growth has decreased due to the increase in the realization of expenditure in the 2016 fiscal year, smaller than the previous year. From the analysis of variance (difference) income, in 2016 experienced a more temporary difference in 2015 experiencing a less difference. From the analysis of variance (difference) of expenditure, there is a less difference in the realization of expenditure compared to the budget.The income growth ratio has decreased which indicates that the budget performance has decreased. The expenditure growth ratio experienced a decline which indicated that the RSUD could control spending, carry out spending efficiency, and reduce budget. There is less difference in realization of income compared to the budget in 2015 fiscal year, but in the 2016 budget year there was more or more difference in the realization of revenue compared to the budget that showed the revenue performance of RSUD which experienced an increase caused by internal and external factors
ANALISIS SUMBER DAN PENGGUNAAN KAS PADA CV GRIYA INDAH SEJAHTERA DI TENGGARONG Sari, Rindayah Lukita
EKONOMIA Vol 8, No 5 (2019)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (312.09 KB)

Abstract

Analysis of source and cash usage is basically an analysis performed to see cash flow that occurs within the company during certain period, both cash inflows and outflow cash flow. Cash flow (source of funds) and cash outflows (use of funds). Analysis of sources and use of cash will be known the structure of corporate financing in the period concerned, so it can know the accuracy (effectiveness) in the use of cash.                The formulation of the problem in this study is whether the source and use of cash on CV.Griya Indah Sejahtera increased or decreased in 2014 until 2016. The purpose of this study to determine and analyze the increase and decrease of sources and cash usage in CV Griya Indah Sejahtera in year 2014 through 2016.                Analysis tool in this research is comparison analysis on balance sheet and profit / loss then make classification of source and use of cash, then make report of source and use of cash.                Research shows that the amount of cash (cash resources) in CV.Griya Indah Sejahtera Tenggarong 2014 period decreased by Rp -202.168.046, -, Year 2015 reduced by Rp - 41,711,416, - and in the period 2016 reduced Rp -18.241. 400, -. Thus, there has been a shortage of cash during the analysis period from 2014 to 2016, due to the greater amount of funds used to finance the operations of the company than the cash sources obtained, so that any cash receipts and management should be made good. Hence the hypothesis in this study is accepted.
PENGERUH KUALITAS PRODUK, HARGA, PROMOSI, DAN TEMPAT TERHADAP KEPUTUSAN PEMBELIAN PRODUK AIR MINUM MEREK DC PADA PT. AIR KRISTAL LESTARI DI SAMARINDA Rada, Ikbal -
EKONOMIA Vol 7, No 4 (2018)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (665.269 KB)

Abstract

ABSTRACT The purpose of this research is, a) To know the quality of product, have positive and significant effect on buying decision of drinking water of DC brand. b) To know the price has a positive and significant effect on the buying decision of DC brand drinking water. c) To know the price has a positive and significant effect on buying decision of drinking water of DC brand. d) To know where the positive and significant impacts of DC brand drinking water purchasing decisions.The basic marketing management theory that focuses on product quality, price, promotion, place, and purchasing decisions. This research use accidental sampling method with research sample amounting to 30 people from consumer population at PT. Kristal Lestari in Samarinda. The method of analysis used is multiple linear regression. The result of the research shows that the regression equation is Y = 7.056 + 0.383 X1 + 0.162 X2 + 0.630 X3 + 0.190 X4 + e. The results showed that the promotion has the greatest influence compared with other independent variables on the purchase decision. The results of this study indicate that product quality variables have a positive and significant effect on purchasing decisions. price variables have a positive and significant effect on purchasing decisions. Promotion variables have a positive and significant impact on purchasing decisions, and place variables have a positive and significant impact on purchasing decisions.
ANALISIS EFISIENSI PELAYANAN PADA KANTOR PENCATATAN SIPIL DAERAH KABUPATEN KUTAI BARAT Andi, Klaudius
EKONOMIA Vol 2, No 1 (2013)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (204.288 KB)

Abstract

AbstrakPenelitian ini bertujuan untuk membuktikan kinerja pelayanan antrian terhadap para konsumen yang mengantri di Kantor Pencatatan Sipil Daerah Kabupaten Kutai Barat belum optimal. Model analisis yang digunakan dalam penelitian ini adalah model M/M/S (Multiple Channel Query System atau model antrian jalur berganda).Berdasarkan hasil penelitian, model M/M/S (Multiple Channel Query System atau model antrian jalur berganda) yang diterapkan pada Kantor Pencatatan Sipil Daerah Kabupaten Kutai Barat belum optimal karena waktu terpanjang yang dibutuhkan oleh seorang konsumen dalam antrian masih melebihi batas standar yang ditetapkan oleh Kantor Pencatatan Sipil Daerah Kabupaten Kutai Barat. Dari hasil penelitian ini membuktikan bahwa kinerja pelayanan antrian pada Kantor Pencatatan Sipil Daerah Kabupaten Kutai Barat menunjukan hasil yang belum optimal. Kantor Pencatatan Sipil Daerah Kabupaten Kutai Barat harus lebih meningkatkan kinerja pelayanan, agar antrian yang terjadi tidak terlalu panjang dan membuat konsumen menunggu terlalu lama dalam mendapatkan pelayanan dari petugas, karena mengacu pada standar waktu yang telah ditetapkan yaitu sebesar tiga menit 
ANALISIS KINERJA KEUANGAN SEBELUM DAN SESUDAH AKUISISI PADA PT.MODERNLAND REALITY Tbk Ningsih, Retno Wahyu
EKONOMIA Vol 8, No 2 (2019)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (670.801 KB)

Abstract

The purpose of this study was to determine the financial performance of the periode 2010 - 2012 before the acquisition and in the periode 2014 - 2016 after the acquisition at PT. Modernland Realty Tbk.The liquidity ratio (current ratio ) produced by PT Modernland Reality Tbk,after the 2014 - 2016 periode was greater than in the periode 2010 - 2012 before acquisition because all current assets compenents of PT. Modernland Reality Tbk in the 2014 - 2016 periode were more maximal in convering its shorts - term debt obligations or company management has been maximized in managing their finances to fulfiil all financial obligations for the periode of 2014 - 2016.The solvency ratio ( total debt to assets ) generated by PT.Modernland Reality Tbk,after the acquisition in the periode 2014 -2016 was greater than the periode of 2010 - 2012 before acquisition due to the total assets owned by PT.Modernland Reality Tbk in the periode of 2014 - 2016 is more maximally used in fulfilling all of its long – terliabilities or total debt if compared to 2010 - 2012.The profitability ratio ( return on investment ) produced by PT.Modernland Reality Tbk after the acquisition in the 2014 - 2016 periode was greater than in the 2010 - 2012 before the acquisition,because of the increase in profitability due to an increase in sales and an increase in the net profit of EAT PT.Modernland Reality business,so that the profits obtained are more maximal.
ANALISIS SISTEM INFORMASI AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS PADA PT. SAPTA MULIA JAYA Hadinata, NG. Youngki
EKONOMIA Vol 8, No 3 (2019)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (437.133 KB)

Abstract

The purpose of the research is to find out the cash receipt and expenditure information system applied by PT. Sapta Mulia Jaya is in accordance with the elements of internal control.An accounting information system is a system that processes data and transactions to produce useful information for planning, controlling, and operating a business.The analytical tool used is comparing internal control systems and flowcharts according to the theory applied to PT. Sapta Mulia Jaya and a questionnaire.The results of the analysis that have been stated, it can be seen that the organizational structure that separates functional responsibilities is expressly sufficiently appropriate, the system of authority and recording procedures that provide sufficient protection against wealth, debt, income, and costs (organizational structure that separates functional responsibilities firm), healthy practice in carrying out the duties and functions of each organizational unit (cash receipts and disbursements from purchases are made in cash and accompanied by BKK which is used for proof not by check), employees whose quality is in accordance with responsibility (the company does not follow include employees in the training because the company has a reason that the company already knows the ability of employees).
PENERAPAN METODE ECONOMIC ORDER QUANTITY (EOQ) DALAM ANALISIS PENGENDALIAN PERSEDIAAN SEMEN PADA PT. PANORAMA READY MIX. Wahyuni, Sri
EKONOMIA Vol 2, No 2 (2013)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (77.824 KB)

Abstract

Basically control is needed in a business organization, because control is a way to control or manage the activities in an organization or company to keep the stability of the company in a position that is already planned. Milton F. Usry (2004:5) gives the definition of “Control is a systematic effort to achieve company goals by comparing the performance with the plan and make the appropriate action to correcting important differences”.The purpose of this study was to determine whether the application of inventory control using Economic Order Quantity (EOQ) can minimize inventory costs.Analysis tools used this study using a method that can calculate the minimum inventory as a measure of determining the amount of inventory is the analysis of Economic Order Quantity (EOQ).
PENGARUH LIKUIDITAS DAN PROFITABILITAS TERHADAP HARGA SAHAM PERUSAHAAN MANUFAKTUR SUB SEKTOR OTOMOTIF YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2013-2016 Budi, Agung Setia
EKONOMIA Vol 8, No 1 (2019)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (394.29 KB)

Abstract

This study aims to determine the effect of: 1) liquidity ratio to stock prices in manufacturing companies automotive sub-sector listed in Indonesia Stock Exchange period 2013-2016; 2) profitability ratio stock prices in manufacturing companies automotive sub-sector listed in Indonesia Stock Exchange period 2013-2016; 3) liquidity ratio and profitability ratio together to stock prices at manufacturing companies automotive sub-sector listed in Indonesia Stock Exchange period 2013-2016.The population in this study are all automotive manufacturing companies listed on the Indonesia Stock Exchange. The variable used are curent ratio, earning per share and stock price. Analyzer used is multiple linear regression with classical assumption test and hypothesis test.SPSS output result show that: 1) obtained t arithmetic for variable current ratio (CR) of 0,752 with significant of 0,456>0,05; 2) obtained t count for variable earning per share equal to 2,929 with significant 0,006<0,05; 3) obtained the value of F arithmetic of 4,508> F table of 3,23.The result of the research cocludes : 1) H1 is rejected then it means liquidity ratio is measured by the current ratio has a negative effect is not significant to the stock price of manufacturing companies automotive sub-sector listed in the stock exchange indonesia period 2013-2016; 2) H2 is accepted then it means profitability ratio is measured by earning per share have a significant positive effect on stock price of manufacturing companies automotive sub-sector listed in the stock exchange indonesia period 2013-2016; 3) H3 accepted then it means the ratio liquidity measured by the current ratio and profitability ratio measured by the earning per share have a significant effect simultaneously to the price stock price of manufacturing companies automotive sub-sector listed in the stock exchange indonesia period 2013-2016.

Page 75 of 98 | Total Record : 976

 73   74   75   76   77 

Filter by Year

2012 2021


Reset
Filter By Issues
All Issue Vol 10, No 3 (2021) Vol 10, No 2 (2021) Vol 10, No 1 (2021) Vol 9, No 3 (2020) Vol 9, No 2 (2020) Vol 9, No 1 (2020) Vol 8, No 5 (2019) Vol 8, No 4 (2019) Vol 8, No 3 (2019) Vol 8, No 2 (2019) Vol 8, No 1 (2019) Vol 7, No 4 (2018) Vol 7, No 3 (2018) Vol 7, No 3 (2018) Vol 7, No 2 (2018) Vol 7, No 1 (2018) Vol 6, No 3 (2017) Vol 6, No 2 (2017) Vol 6, No 1 (2017) Vol 5, No 3 (2016) Vol 5, No 2 (2016) Vol 5, No 1 (2016) Vol 4, No 3 (2015) Vol 4, No 2 (2015) Vol 4, No 1 (2015) Vol 3, No 3 (2014) Vol 3, No 2 (2014) Vol 3, No 1 (2014) Vol 2, No 2 (2013) Vol 2, No 1 (2013) Vol 1, No 1 (2012) More Issue