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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 Arifin, Arfiati -
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
Audit Manajemen Atas Fungsi Keuangan Terhadap Pengelolaan Piutang dan Penerimaan Kas Pada PT. Kalindo Etam Sari, Vernia Kartika
EKONOMIA Vol 8, No 3 (2019)
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Abstract

The purpose of this study is to find out and analyze the implementation of management audits in the management of financial functions at PT. Kalindo Etam has not met internal control standards. The analytical tool used is a comparative method.The results of this study indicate that the implementation of an internal control system of accounting for accounts receivable and cash receipts at PT. Kalindo Etam is not going well, it is proven that the results of the cash receipt analysis get an inaccurate relative value and the results of the analysis on accounts receivable accounting get a relatively inappropriate value. The procedure for testing the management control system for the financial functions of the accounts receivable and cash receipts also results in a less appropriate relative value. The conclusions of this study are generally viewed from the main elements of internal control, namely healthy practices, employees who are in accordance with their quality and audit procedures for testing controls on financial functions at PT. Kalindo Etam is less suitable to be carried out especially in the accounting section of accounts receivable and cash receipts.
ANALISIS NILAI PASAR TANAH DENGAN METODE PENDEKATAN DATA PASAR DAN PENDEKATAN BIAYA PADA PERUMAHAN VILLA TAMARA KOTA SAMARINDA DARI TAHUN 2013-2017 -, Arjuli Asdan
EKONOMIA Vol 8, No 5 (2019)
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Abstract

The research aims to find out whether the price of land in Villa Tamara Housing Samarinda City is determined by PT. Diyatama Persada Raya from 2013-2017 is in accordance with the market value of land with the method of market data approach and cost approach. The purpose of research based on the formulation of the problem of whether the determination of land prices at Villa Tamara Housing Samarinda by PT. Diyatama Persada Raya from 2013-2017 is in accordance with the market value of land with the method of market data approach and cost approach.The basic theory used is financial accounting that focuses on the valuation of fixed assets. Analyzer used is approach of market data and cost approach.This research show comparison between land price at Villa Tamara Housing of Samarinda City determined by PT. Diyatama Persada Raya with market value of land using market data approach and cost approach from 2013-2017. In the Year 2015 and 2016 there is no significant difference between the price of land determined by PT. Diyatama Persada Raya with the market value of the land. In 2013, 2014 and 2017 there is a very significant difference between land prices determined by PT. Diyatama Persada Raya with the market value of the land. The conclusion of this research is land price at Villa Tamara Housing of Samarinda City determined by PT. Diyatama Persada Raya from 2013-2017 does not match the market value of land with market data approach method and cost approach. The research undertaken supports the hypothesis, then the hypothesis is accepted.
ANALISIS REALISASI ANGGARAN PENDAPATAN DAN BELANJA DAERAH TAHUN 2017 PADA BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH (BPKAD) KUTAI KARTANEGARA Melinda, - Melinda
EKONOMIA Vol 8, No 1 (2019)
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Abstract

This study aims to compile a Budget Realization Report (LRA) in which there are ratios with criteria. The heory used in this research is government accounting standards and the hypothesis stated is that the APBD income variance is not good, very low regional independence, the effectiveness of PAD is very ineffective, the variance of APBD spending is not profitable. The analytical tool in this study uses descriptive and quantitative methods that is by studying government accounting standards applied in the field so that there are differences with the phenomena and fields in the Regional Financial and Asset Management Agency (BPKAD) of Kutai Kartanegara.Based on the results of the study, then it can be concluded that regionl revenue has not been able to obtain income exceeding the arnount budgeted and has not been able to incrcase the regional original revenue including its resourees. Whereas regional xpenditures for operating expenditure and capital expenditure on total regional expenditures have not been fully able to increase harmony with total regional expenditure
PENGARUH INFLASI DAN NILAI TUKAR RUPIAH TERHADAP HARGA SAHAM SAYRIAH DISEKTOR PERTAMBANGAN YANG TERDAFTAR DIBURSA EFEK INDONESIA PADA TAHUN 2014-2017 Nurvendi, - -
EKONOMIA Vol 8, No 1 (2019)
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Abstract

Nurvendi : Pengaruh Inflasi Dan Nilai Tukar Rupiah Terhadap Harga Saham Syariah di Sektor Pertambangan yang terdaftar di Bursa Efek Indonesia pada tahun 2014-2017 dibawah bimbingan Ibu Titin Ruliana sebagai Pembimbing I dan Ibu Rina Masithoh Haryadi sebagai Pembimbing II.            Penelitian ini dilakukan untuk mengetahui pengaruh Inflasi dan Nilai Tukar Rupiah terhadap Harga Saham Syariah disektor Pertambangan yang terdaftar di Bursa Efek Indonesia pada tahun 2014-2017, karena Inflasi dan Nilai Tukar Rupiah memberikan dapak terhadap pergerakan harga saham.            Populasi yang digunakan dalam penelitian ini adalah perusahaan pertambangan syariah yang terdaftar di Bursa Efek Indonesia pada tahun 2014-2017. Jumlah sampel tersebut adalah sebanyak 18 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia pada tahun 2014-2017. Data yang diperoleh merupakan data skunder. Pengujian Asumsi Klasik yang digunakan dalam penelitian ini adalah dengan Uji Normalitas, Uji Lineritas, Uji Multikolineritas, Uji Heteroskedasitas dan Uji autokorelasi. Analisis data yang digunakan untuk menguji hipotesis adalah dengan menggunakan teknik analisis Regresi linier Berganda.            Hasi penelitian ini menunjukkan bahwa Inflasi memiliki pengaruh yang tidak signifikan terhadap harga saham Syariah disektor pertambangan yang terdaftar di Bursa Efek Indonesia pada tahu 2014-2017. Nilai Tukar Rupiah berpengaruh tidak signifikan terhadap terhadap Harga Saham Syariah disektor Pertambangan yang terdaftar di Bursa Efek Indonesia pada tahun 2014-2017. Hal ini disebabkan karena para investor disektor saham syariah             tidak melihat faktor Kesimpulan dari penelitian ini menyatakan bahwa kedua hipotesis yang diajukan tidak terbukti atau kedua hipotesis ditolak. Hal ini berarti bahwa apabila Inflasi dan Nilai Tukar Rupiah mengalami kenaikan maka harga saham syariah akan mengalami penurunan
ANALISIS RASIO LIKUIDITAS, PROFITABILITAS DAN LEVERAGE PADA PT. TRINITY AUTO SAMARINDA -, Sri Wahyuni
EKONOMIA Vol 8, No 3 (2019)
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Abstract

The analytical tool used to measure liquidity ratios includes the current ratio, to measure profitability ratios the analytical tool used is return on assets, while to measure leverage the analytical tool used is the debt ratio. Based on the results of analysis and discussion, the financial performance of PT. Trinity Auto Samarinda in terms of liquidity ratio, profitability and leverage decreased from 2014 to 2016. The company's current ratio in 2014 was 3.92%, increased in 2015 to 5.75%, but in 2016 it decreased to 2.17%. The return on assets ratio decreased by 7.71% in 2014 to 2.42% in 2015, then to 0.70% in 2016. The results of the debt ratio study showed that 2014 amounted to 17.50%, increasing to 32, 81% in 2015 and in 2016 it rose again to 48%. Thus with this, the hypothesis that researcher stated earlier is: "There has been an increase in company performance at PT. Trinity Auto Samarinda in the period 2014 to 2016 in terms of analysis of liquidity ratios, profitability and leverage" was rejected. This is because most of results analysis of ratio declined from 2014 to 2016.
Analisis Perhitungan Upah Lembur Karyawan Kontrak Pada PT SLJ Global Tbk -, Ristiyani -
EKONOMIA Vol 8, No 4 (2019)
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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.
PENGARUH CASH POSITION, DEBT TO EQUITY RATIO, RETURN ON ASSETS TERHADAP DIVIDEN PAYOUT RATIO (Studi pada Perusahaan Index LQ45 yang terdaftar pada BEI tahun 2014-2016) Rusmiani, Saripah Dewi
EKONOMIA Vol 8, No 1 (2019)
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Abstract

Influence of Cash Position, Debt To Equity Ratio, Return On Asset To Dividend Payout Ratio study at Index LQ45 Company listed in Indonesia Stock Exchange (BEI) Year 2041-2016. Titin Ruliana and Murfat Effendi.This study aims to determine the effect: 1) Cash Position to Dividend Payout Ratio; 2) Debt To Equity Ratio to Dividend Payout Ratio; 3) Return On Assets to Dividend Payout Ratio. The data used in this study is secondary data in the form of financial statements of 2014-2016 obtained from the official website of the Indonesia Stock Exchange is www.idx.co.id.The method used in this research is descriptive method. Of the 45 registered company populations in LQ45, 28 samples of firms meeting the test criteria were met. So that the amount of data to be analyzed amounted to 84. Before performing data analysis techniques, first tested the classical assumption. Hypothesis testing using multiple linear regression test with t test and F test with SPSS 23.0 for Windows software.The Partial Calculation Result shows that Cash Position has no significant effect on Dividend Payout Ratio, where the value of t-count <t-table (0.038 <1.990) and probability value (0.969) more than 0.05; Debt To Equity Ratio has no significant negative effect to Dividend Payout Ratio, where t-count value <t-table (-1.464 <1.990) and probability value (0.147) more than 0.05; Return On Asset has no significant positive effect to Dividend Payout Ratio, where t-count value> t-table (1.022> 1.990) and probability value (0.310) less than 0.05. The result of simultaneous research shows that Cash Position, Debt To Equity Ratio, Return On Asset have positive significant effect to Dividend Payout Ratio, where F-count> F-table or F-count 2,871> F-table2,72
Analisis Tingkat Kesehatan Pada Koperasi Bina Tani Jaya Di Desa Bukit Pariaman Kecamatan Tenggarong Seberang Mulyani, Retno _
EKONOMIA Vol 8, No 2 (2019)
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Abstract

            Health Level Analysis On The Bina Tani Jaya Cooperative at Desa Bukit Pariaman Kecamatan Tenggarong Seberang. Mardiana and Andi Indrawati.            Assessment of the level of health in cooperatives is very useful to provide an overview of the condition of the cooperative itself to parties concerned, especially for members of cooperatives and managers, in addition to knowing the level of health of the cooperative based on Ministerial Regulation so that cooperatives are more developed and developing and the objectives of cooperatives can be achieved .            The study aims to determine the health level of Bina Tani Jaya Cooperative in 2017 based on the Regulation of the Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia No. 14 / Per / M. KUKM / XII / 2009 concerning the aspects of capital, quality of productive assets, management, liquidity, efficiency, independence and growth as well as cooperative identity..             The results showed that the health level of the Bina Cooperative Tani Jaya in 2017 is in a fairly healthy category getting a score of 60,25 with details: (1) The capital aspect gets a score of 15,00 and is in the healthy category. (2) Aspects of earning asset quality get a score of 12,25 and are in the unhealthy category, (3) Management aspects get a score of 12,00 and are in the healthy category. (4) The efficiency aspect in average gets a score of 6,00 and is in a fairly healthy category. (5) The liquidity aspect gets a score 3,75 and is in a very unhealthy category. (6) The aspect of independence and growth gets a score of 3,75 and is in the no category healthy. (7) The identity aspect of the cooperative gets a score of 7,50 and is in the healthy category.
PENGARUH STRATEGI DIRECT MARKETING DAN ADVERTISING TERHADAP KEPUTUSAN MEMBELI DI PERUSAHAAN SHOPIE PARIS SAMARINDA -, Yenita Pebrina
EKONOMIA Vol 8, No 4 (2019)
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Abstract

Based on the formulation of the problem, the objectives obtained are as follows: a) To determine the effect of direct marketing has an influence or not on the decision to buy Shopie Paris in Samarinda. b) To determine the influence of advertising strategy has an influence or not on the decision to buy Shopie Paris in SamarindaThe problems contained in this are as follows: 1) Does the direct marketing strategy have an influence on buying decisions at Paris Shopie Companies in Samarinda? 2) Does the advertising strategy have an influence on buying decisions at Paris Shopie Companies in Samarinda? 3) Does the advertising and direct marketing strategy together have an influence on buying decisions at the Shopie Paris Company in Samarinda?The analytical tool used to analyze uses multiple linear regression analysis. The results of the analysis stated: a) The results of the t test showed that the Direct Marketing variable (X1) had a t count of 2,883> from the t table of 1.98498 with a significant level of 0.005 <0.05 which means that the Direct Marketing (X1) variable had a significant effect on the Buying Decision and it can be seen that the relationship between the Direct Marketing (X1) variable to the Buying Decision (Y) is 0.281. b) The result of the t test shows that the Advertising (X2) variable has a t count of 5.104> from t table of 1.98498 with a significant level of 0.000 <0.05 which means that the Advertising variable (X2) has a significant effect on the Buying Decision and the variable relationship can be known Advertising (X2) on Buying Decision (Y) is equal to 0.460.

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