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
 74   75   76   77   78 
PERENCANAAN PAJAK UNTUK MENGHEMAT PEMBAYARAN BEBAN PAJAK PENGHASILAN PADA PT. DAYAKINDO KU TOUR DAN TRAVEL DI SAMARINDA Rahmawati, Desy Eka
EKONOMIA Vol 8, No 2 (2019)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (452.809 KB)

Abstract

Tax planning is the initial stage in tax savings. Tax planning is generally carried out before the financial statements are submitted for the tax base to be calculated which will be subject to tax rates, tax planning in taxes can be done by entering additional costs from the income that has not been included in the company in accordance with the income tax law, or freeing the income that should be released in the law.The problem in this thesis is “Are tax planning based on income tax law No.36 year 2008 can save the tax burden payable in the article income tax 29 on PT. Dayakindo KU Tour and Travel?”. The purpose of this study is to find out and analyze tax planning based on income tax laws number 36 years 2008 relating to the savings on tax payable in article 29 of corporate income tax on PT. Dayakindo KU Tour and Travel.Basic taxation theory with a focus on Tax Planning, Hypothesis” Tax planning under the income tax law number 36 year 2008 can save payable tax expense in article 29 of corporate income tax on PT. Dayakindo KU Tour and Travel.Based on the results of research conducted on the income statement at PT. Dayakindo KU Tour and Travel found that the concept of taxation according to the company has not been able to make tax savings compared to after tax planning in accordance with the provisions of tax laws and tax planning theory therefore the calculation of the company's income statement will be reported in the corporate taxpayer's income tax, after conducting a tax planning analysis, the author gets a tax rate before and after the tax planning that is Rp 133.132.529 and after tax planning is Rp 130.118.103. Based on the conclusions stated, the hypothesis which states that tax planning saves income tax payments PT. Dayakindo KU Tour and Travel be accepted.
PENERAPAN SISTEM INFORMASI AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS PADA PT. KRESNA REKSA FINANCE CABANG SAMARINDA Wahyudi, Wahyudi Wahyudi
EKONOMIA Vol 8, No 3 (2019)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (346.717 KB)

Abstract

The Acceptance Accounting Information System and the Samarinda Branch Cash flow, under the guidance of Mrs. Titin Ruliana and Mrs. Rina Masithoh Haryadi. The purpose of this research is to design information systems for acceptance and flow at PT. Kresna Reksa Finance Samarinda Branch.   In accordance with the purpose of this study, the main points raised are: (1) To know and release the application of the cash accounting information system at PT. Kresan Reksa Finance, (2) To find out and analyze the application of information systems at PT. Kresan Reksa Finance ".          The analytical tool used in this study is comparing measurements and analysis with internal theories applied by PT. Kresna Reksa Finance.          After going through the stages of research, analysis and discussion of internal problems that PT. Kresna Reksa Finance is quite in line with the numbers - internal internships, especially for "68%" results which means it's good enough. 
Analisis Perhitungan Upah Lembur Karyawan Kontrak Pada PT SLJ Global Tbk -, Ristiyani -
EKONOMIA Vol 8, No 4 (2019)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (608.602 KB)

Abstract

This company has been done the export to various countries. Since the company tries to achieve the production targets, the company often does overtime work and if demand is large, the company will operate on holidays. The aim of this research is to find out and analyze the suitability of work overtime wages for contract employees at PT SLJ Global Tbk to the Decree of the Minister of Manpower No:KEP.102/MEN/VI/2004. The method used is a comparative method which is comparing the calculation of contract employee work overtime wages of PT SLJ Global Tbk with the calculation of work overtime wages based on the Minister of Manpower Decree No: KEP.102/MEN/VI/2004 on article 11 which contains the calculation of work overtime wages. Calculation of work overtime wages for contract employees experienced a difference of underpayment of 91.28% and testing of hypotheses, the hypothesis was accepted because the calculation of work overtime wages of contract employees was not in accordance with the Decree of the Minister of Manpower No: KEP.102/MEN/VI/2004. Based on the results of the study, it can be concluded that the calculation of work overtime wages of contract employees at PT SLJ Global Tbk does not reach the standards that have been applied by the Government which refers to the Minister of Manpower Decree No: KEP.102/MEN/VI/2004. The difference lies in multiplying hourly of work overtime wages. Seeing this situation, the company is suggested to provide fair and wise welfare to all employees.
ANALISIS KREDIT MACET PADA KREDIT USAHA RAKYAT (KUR) PT BANK RAKYAT INDONESIA CABANG SAMARINDA 1 UNIT CITRA NIAGA Sari, Septia Epria
EKONOMIA Vol 8, No 1 (2019)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (461.453 KB)

Abstract

Analysis of Bad Debt in Kredit Usaha Rakyat (KUR) PT Bank Rakyat Indonesia Branch Samarinda 1 Unit Citra Niaga. This study aims to find out and analyze bad debts on the credit of kreditusaha rakyat (KUR) of PT Bank Rakyat Indonesia Samarinda Branch 1 Unit Citra Niaga in 2016 and 2017, and compare bad debts in kredit usaha rakyat (KUR) PT Bank Rakyat Indonesia Samarinda Branch 1 Unit Citra Niaga in 2017 by 2016. Theoretical basis in this study is financial accounting is a process that ends on the preparation of financial statements that concern the company as a whole to be used by both internal parties and external parties.Collection in this research using field research and literature research. The analysis tool used for this research is the ratio of Non Performing Loan (NPL). The results of this study indicate that bad loans in the kredit usaha rakyat (KUR) PT Bank Rakyat Indonesia Branch Samarinda 1 Unit Citra Niaga in 2016 amounting to Rp. 49.654.145,00 or sebsar 0.86% and in 2017 the bad credit of  Rp. 69.240.714 or at 1.26%. The increase in non-performing loans is Rp. 19,586,569.00 or 0.40% from 2016. Hence the hypothesis is acceptable, although an increase of 0.40% from 2016, as it does not exceed PT Bank Rakyat Indonesia's Non Performing Loan (NPL) of 5%. The conclusion of this research is that there is an increase of bad debts on people business credit (KUR) of PT Bank Rakyat Indonesia Branch of Samarinda 1 Unit Citra Niaga which is Rp. 19,586,569.00 or by 0.40% from 2016.
ANALISIS PENGAKUAN PENDAPATAN PROYEK PEMBUATAN DERMAGA DI PALARAN PADA PT. TRISAKTI CIPTA NUSANTARA Biasa, Diana -
EKONOMIA Vol 8, No 2 (2019)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (590.792 KB)

Abstract

This study aims to determine the suitability between income analysis and use of revenue recognition methods at PT. Trisakti Cipta Nusantara based on PSAK Number 34, so it is necessary to analyze conditions which are the conditions of use of the method. By using the percentage completion method, the company must make an estimated percentage of jetty work that can be determined and accountable. Based on the results of the analysis and discussion the Company recognizes income based on physical progress completion without comparing the expenses incurred. Meanwhile, based on PSAK Number 34 by cost- to-cost method of revenue and expense recognition by paying attention to completion stage with cost incurred in reaching completion stage, so that income, expense and profit can be reported according to work proportional settlement.In this study the authors use a comparative analysis tool that compares the company's financial statements with financial statements according to Statement of  Accounting Standard (PSAK) Number 34 on Recognition of Construction Company Income. If the income recognition at PT. Trisakti Cipta Nusantara has not complied with Statement of Accounting Standard (PSAK) Number 34, because it has not compared the costs incurred to calculate the percentage of completion then the hypothesis is accepted but if the recognition of income at PT. Trisakti Cipta Nusantara is in conformity with Statement of Financial Accounting Standards (SFAS) no. 34 concerning the recognition of construction income and applying the method of calculating the percentage of settlement under PSAK Number 34 then the hypothesis is rejected.
ANALISIS PENGARUH NILAI TUKAR, SUKU BUNGA DAN INFLASI TERHADAP HARGA SAHAM PADA PT BANK CENTRAL ASIA Tbk TAHUN 2012-2016 Widiastuti, Maya -
EKONOMIA Vol 8, No 4 (2019)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (484.943 KB)

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 KESADARAN PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KOTA SAMARINDA -, Alpin Paembonan
EKONOMIA Vol 8, No 1 (2019)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (476.056 KB)

Abstract

Influence tax awareness and tax sanctions toward              comliance UMKM In Samarinda. By pembimbing  Mr.mulyadi and                        Pembimbing II Mrs Andi   Indrawati this goal is quantitative  researchwhich has a goal to  examine moredeeply about influencetax awreness and tax sanctions toward tax compliance UMKM in Samarinda have awareness and compliance . This research the use kualitatif data and konver to kuantitatif data which have goal for learning about SPSS (Statistic Package for Social Science to organize data..Grand teory this research is Tax Accounting , hipotesis 1. Tax awareness influence and significant towrd tax compliance UMKM in Samarinda, 2.influence and significant toward tax compliance.3.tax awareness and taxsanctions influence and significant toward tax complience UMKM in Samarinda.                                                                                                                     The result showed 1. hipotesis 1. Tax awareness influence positive  and significant towrd tax compliance UMKM in Samarinda, 2.Tax sanctions influence positive and significant toward tax compliance.3.tax awareness and taxsanctions influence positive  and significant toward tax complience UMKM in Samarinda. Conclusions and suggestion from this research is the calculation method of SPSS conclusioned is tax awareness and tax sanctions influence positive and significant toward tax compliance UMKM in Samarinda and suggestion to improve tax awareness and tax sanction for improve tax complience UMKM in Samarinda.
ANALISIS KINERJA KEUANGAN PADA KOPERASI TIRMA MART (WASERDA) PERUSAHAAN DAERAH AIR MINUM KABUPATEN KUTAI KARTANEGARA Julianti, Ellisa Julianti
EKONOMIA Vol 8, No 2 (2019)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (382.457 KB)

Abstract

Generally, the performance of the Tirma Mart Cooperative (Waserda) is only evaluated based on financial statements without using financial ratios to know for certain whether there is an improvement in the efficiency level or not. The aim of this research is to find out whether financial performance with solvency and profitability liquidity ratios in Tirma Mart (Waserda) Cooperative Regional Water Supply Company in Kutai Kartanegarat Regency in 2017 is better than in 2016 and 2015. The analytical tool used in this study is a financial ratio analysis tool as a basis for measuring financial performance. Measurement of financial performance is known from the ratio of liquidity, solvency and profitability. Based on the results of the discussion of financial performance analysis, it can be concluded that the overall hypothesis about the financial performance of the proposed company is rejected or not proven true. In the hypothesis proposed that the financial performance of the Tirma Mart Cooperative Company (Waserda) has increased and decreased from the previous year, both in terms of increased liquidity, solvency ratios that have experienced an increase and decrease and a profitability ratio that has decreased 
ANALISIS PENGARUH DANA PIHAK KETIGA (DPK) DAN TINGKAT SUKU BUNGA KREDIT TERHADAP PENYALURAN KREDIT MODAL KERJA PADA PT BANK PEMBANGUNAN DAERAH KALTIMTARA DI SAMARINDA Wulansari, Eka Dwanty
EKONOMIA Vol 8, No 3 (2019)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (786.356 KB)

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Dana Pihak Ketiga (DPK) dan tingkat suku bunga kredit terhadap penyaluran kredit modal kerja pada PT Bank Pembangunan Daerah Kaltimtara di Samarinda, pengaruh Dana Pihak Ketiga (DPK) terhadap penyaluran kredit modal kerja pada PT Bank Pembangunan Daerah Kaltimtara di Samarinda dan pengaruh tingkat suku bunga kredit terhadap penyaluran kredit modal kerja pada PT Bank Pembangunan Daerah Kaltimtara di Samarinda.Berdasarkan pokok permasalahan yang telah dikemukakan sebelumnya, maka penulis mengemukakan hipotesis yaitu terdapat pengaruh yang signifikan antara Dana Pihak Ketiga (DPK) dan tingkat suku bunga kredit terhadap penyaluran kredit modal kerja pada PT Bank Pembangunan Daerah Kaltimtara di Samarinda, terdapat pengaruh yang signifikan antara Dana Pihak Ketiga (DPK) terhadap penyaluran kredit modal kerja pada PT Bank Pembangunan Daerah Kaltimtara di Samarinda dan terdapat pengaruh yang signifikan antara tingkat suku bunga kredit terhadap penyaluran kredit modal kerja pada PT Bank Pembangunan Daerah Kaltimtara di Samarinda.Berdasarkan hasil penelitian diketahui Dana Pihak Ketiga (DPK) dan tingkat suku bunga kredit berpengaruh terhadap penyaluran kredit modal kerja pada PT Bank Pembangunan Daerah Kaltimtara di Samarinda. Dana Pihak Ketiga (DPK) berpengaruh terhadap penyaluran kredit modal kerja pada PT Bank Pembangunan Daerah Kaltimtara di Samarinda. Tingkat suku bunga kredit berpengaruh tidak signifikan terhadap penyaluran kredit modal kerja pada PT Bank Pembangunan Daerah Kaltimtara di Samarinda
PENGENDALIAN PERSEDIAAN TEPUNG TAPIOKA (25 KG) PADA CV. CIPTA KARYA MANDIRI SAMARINDA (Studi Empiris Pada Perusahaan periode 2016) Wibowo, Muhammad Rico Tri
EKONOMIA Vol 7, No 4 (2018)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (720.056 KB)

Abstract

MUHAMMAD RICO TRI WIBOWO, Control of Tapioca Flour Stock (25Kg) at CV. Cipta Karya Mandiri Samarinda under the guidance of Mr. Eddy Soegiarto as the first director and Ms. Rina Masyitoh Haryadi as the second director.Supervision and maintenance of supplies is an important problem in an organization in every economic sector. Inventory arises due to the synchronous demand with the provision of time used to process raw materials to maintain the balance of demand with the supply of raw materials and processing time required by supply. Inventory is very important because if the supply material arrives late until it runs out it will affect the profits that will be obtained by the company even consumers will look for products in other places, this will have a very bad impact on the company because it cannot serve and look after consumers well.The purpose of this study was to analyze the inventory and minimize the cost of tapioca flour supply on the CV. Cipta Karya Mandiri Samarinda ..The problems in this are as follows: "What is the supply of Tapioca Tepung (25kg) on the CV. Cipta Karya Mandiri in Samarinda is optimal? "The analytical tool used to analyze inventory control is using the EOQ method (Economic Order Quantity), to calculate the reorder point using ROP (Reorder Point), to calculate inventory costs using TIC (Total Incremental Cost).The results of the analysis mention the CV. Cipta Karya Mandiri has not been optimal in order quantity to order tapioca flour in one order with an order quantity of 4,668 sacks with one year order frequency which is 6 times, while according to calculation EOQ method is 8,617 sacks with a frequency of ordering in one year which is 4 times and calculation of booking costs based on the company of Rp. 19,086,007.94 while the calculation using EOQ is Rp. 17,642,362.35 there is a difference in inventory costs of Rp. 1,443,645,59. If the company uses the EOQ method, the company can save on inventory costs of Rp. 1,443,645,59.The fewer the ordering frequency, the lower the inventory costs the company will incur.

Page 76 of 98 | Total Record : 976

 74   75   76   77   78 

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