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
 76   77   78   79   80 
LOYALITAS KONSUMEN PRODUK OLI PELUMAS ENDURO 4T PERTAMINA LUBRICANTS DIKAITKAN DENGAN BRAND IMAGE DAN HARGA DI SANGATTA UTARA (Studi Empiris Pengguna Oli di Sangatta Utara) Putra, Prana Qadar Ramadhan
EKONOMIA Vol 8, No 5 (2019)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (342.808 KB)

Abstract

PRANA QADAR RAMADHAN PUTRA, Loyalitas konsumen produk oli pelumas enduro 4T Pertamina Lubricants dikaitkan dengan brand image dan harga di Sangatta Utara di bawah bimbingan Ibu Theresia Militina sebagai pebimbing I dan Ibu Aidar Erika Toding sebagai pebimbing II.Penelitian ini fokus pada pengaruh citra merek dan harga pada produk oli pelumas Enduro 4T dari PT Pertamina Lubricants (Persero) karena PT. Pertamina Lubricants (Persero) merupakan  salah  satu  perusahaan  yang  memiliki  produk-produk  unggulan, terlebih karena PT Pertamina Lubricants (Persero)   merupakan satu-satunya produk nasional di bisnis ini. Dari hasil pengamatan,  Enduro 4T terkenal sebagai  merek  oli motor  4 tak  yang  diakui memiliki kualitas  dibandingkan oli motor  4 tak merek  lainnya.  Tujuan dari penelitian ini ialah untuk : 1) Mengetahui   pengaruh   citra   merek   pada pembagian dimensi   citra perusahaan (corporate image), citra pemakai (user image), citra produk (product image), dan harga (price) terhadap loyalitas konsumen produk oli pelumas PT Pertamina Lubricants (Persero) Enduro 4T di Sangatta. 2) Mengetahui faktor yang dominan dari citra merek dan harga yang mempengaruhi loyalitas konsumen produk oli pelumas Enduro 4T  PT Pertamina Lubricants (Persero) di SangattaAlat analisis yang digunakan untuk menganalisis loyalitas konsumen menggunakan program SPSS dengan analisis regresi linear berganda.Hasil analisis menyebutkan pada hasil analisis regresi linear berganda terhadap loyalitas pengguna Enduro 4T di Sangatta Utara yaitu  Y = 3,089 + 0,253 X1+ 0,103 X2 - 0,002  X3 - 0,006 X4 + e dapat diketahui yang berpengaruh signifikan pada loyalitas pengguna oli Enduro 4T variabel Citra Perusahaan (X1) dengan nilai signifikan 0,03 < 0,05, sedangkan variabel citra pemakai berpengaruh namun tidak signifikan sedangkan, citra merek, dan harga berpengaruh negatif terhadap loyalitas pengguna oli enduro 4T.PRANA QADAR RAMADHAN PUTRA, Loyalitas konsumen produk oli pelumas enduro 4T Pertamina Lubricants dikaitkan dengan brand image dan harga di Sangatta Utara di bawah bimbingan Ibu Theresia Militina sebagai pebimbing I dan Ibu Aidar Erika Toding sebagai pebimbing II.Penelitian ini fokus pada pengaruh citra merek dan harga pada produk oli pelumas Enduro 4T dari PT Pertamina Lubricants (Persero) karena PT. Pertamina Lubricants (Persero) merupakan  salah  satu  perusahaan  yang  memiliki  produk-produk  unggulan, terlebih karena PT Pertamina Lubricants (Persero)   merupakan satu-satunya produk nasional di bisnis ini. Dari hasil pengamatan,  Enduro 4T terkenal sebagai  merek  oli motor  4 tak  yang  diakui memiliki kualitas  dibandingkan oli motor  4 tak merek  lainnya.  Tujuan dari penelitian ini ialah untuk : 1) Mengetahui   pengaruh   citra   merek   pada pembagian dimensi   citra perusahaan (corporate image), citra pemakai (user image), citra produk (product image), dan harga (price) terhadap loyalitas konsumen produk oli pelumas PT Pertamina Lubricants (Persero) Enduro 4T di Sangatta. 2) Mengetahui faktor yang dominan dari citra merek dan harga yang mempengaruhi loyalitas konsumen produk oli pelumas Enduro 4T  PT Pertamina Lubricants (Persero) di SangattaAlat analisis yang digunakan untuk menganalisis loyalitas konsumen menggunakan program SPSS dengan analisis regresi linear berganda.Hasil analisis menyebutkan pada hasil analisis regresi linear berganda terhadap loyalitas pengguna Enduro 4T di Sangatta Utara yaitu  Y = 3,089 + 0,253 X1+ 0,103 X2 - 0,002  X3 - 0,006 X4 + e dapat diketahui yang berpengaruh signifikan pada loyalitas pengguna oli Enduro 4T variabel Citra Perusahaan (X1) dengan nilai signifikan 0,03 < 0,05, sedangkan variabel citra pemakai berpengaruh namun tidak signifikan sedangkan, citra merek, dan harga berpengaruh negatif terhadap loyalitas pengguna oli enduro 4T.
Analisis Penerapan Perhitungan dan Pelaporan Pajak Pertambahan Nilai (PPN) Pada PT. Tabalong Sakti Di Samarinda Tamaroh, Anis Fitri
EKONOMIA Vol 8, No 1 (2019)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (562.466 KB)

Abstract

Analysis of the Application and Reporting of Value Added Tax (VAT) PT. Tabalong Sakti in Samarinda, First Advisor, Mr. LCA Robin Jonathan and Second Counselor are Mrs. Andi Indrawati.Tax is one of the main sources of income in Indonesia. The tax collection system adopted in Indonesia today is a self assessment system. Self assessment system is a tax collection system where taxpayers are given full trust by the Directorate General of Taxation to calculate, pay and report on their own amount of tax owed in accordance with applicable tax laws. Taxable Entrepreneurs (PKP) who make purchases of goods are imposed to pay taxes called Input Taxes and the company collects Output Tax when carrying out the sale. Thus the Calculation of Value Added Tax is very important to determine the amount of Taxable Income that is owed.This study aims to determine the Calculation and Reporting of Value Added Tax based on Law Number 42 of 2009. In obtaining data the author uses data collection techniques in the form of field research and library. The type of data used is primary data and secondary data. The data analysis method used is descriptive analysis method.            The results of the analysis show that PT. Tabalong Sakti has not fulfilled the Value Added Tax obligations in accordance with Law Number 42 of 2009 because there are still incorrect calculations and late VAT SPT reporting so that administrative penalties are imposed.Therefore the author gives a suggestion that PT. Tabalong Sakti should always follow all developments and changes, because tax regulations often change according to the situation and conditions of the country so that companies must always follow the new tax regulations so that they can report their taxes in a timely and correct manner in accordance with Law Number 42 of 2009, so that there are more late deposits and reporting of VAT Period Returns.
Faktor - Faktor yang Berpengaruh Terhadap Return On Asset Perusahaan yang Terdaftar di BEI Sub Sektor Perdagangan Besar Barang Produksi Tahun 2010 – 2014 Rullianty, Debby Ayummy
EKONOMIA Vol 8, No 2 (2019)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (554.154 KB)

Abstract

This study aims to analyze the influence of Current Ratio (CR), Total Assets Turnover (TATO), Debt Ratio to Equity Ratio (DER), and Sales to Return On Assets (ROA) of companies listed in the BEI sub-sector of goods trade in 2010 - 2014.The tools of analysis used in this study is Linear Regression Analysis that can be used to predict the significance of the function or causality between a dependent variable (Y) Based on the calculation results show that the Current Ratio (CR) is significant to RetunOn Assets (ROA) on the goods trading sub-sector listed on the BEI 2010 - 2014. Total Asset Turnover (TATO) significant to Retun On Assets (ROA) sub-sector of trade of goods manufactured in BEI 2010 - 2014. Debt to Equity Ratio (DER) is not significant to Retun On Assets (ROA) in goods trading sub-sector listed on BEI 2010 - 2014. Sales not significant to Retun On Assets (ROA) on the goods trading sub-sector listed on the Stock Exchange 2010 - 2014.
ANALISIS KINERJA KEUANGAN BERDASARKAN RASIO PROFITABILITAS PADA USAHA SHOES CARE CLINIC DI SAMARINDA PERIODE 2016 – 2017 -, Adi Nurrahim
EKONOMIA Vol 8, No 3 (2019)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (360.207 KB)

Abstract

The purpose of this research is to analyze financial performance of Shoes Care Clinic business in Samarinda based on profitability ratio.        This research uses the theoretical basis of financial management theory regarding financial performance analysis based on profitability ratios. Analytical tools used in this study Net Profit Margin, Return on Investment and Return on Equity.        Based on the results of analysis and discussion, the financial performance of  Shoes Care Clinic business decreased from 2016 to 2017. Net Profit Margin in 2016 was 0,22% decreased in 2017 to 0.1651%. Return On Investment in 2016 was 0,3357% decreased in 2017 to 0,1926% and Return on Equity in 2016 was 0,3546 decreased in 2017 to 0,2006%.             The results of this study indicate that the Shoes Care Clinic business has not been efficient in managing its capital due to increased business costs and reduced operating revenues. Thus with this the hypothesis that researcher stated earlier is:”The financial performance of Shoes Care Clinic business Samarinda has decreased in terms of profitability ratio from 2016 to 2017” was accepted. This is because results of analysis  from 2016 to 2017 decreased.
ANALISI BIAYA TRANSPORTASI MINIMUM DI PT SAMUDERA LINE DI SAMARINDA Lekatompessy, Aris Rainer Devane
EKONOMIA Vol 8, No 1 (2019)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (240.421 KB)

Abstract

Minimum Transportation Cost Analysis at PT Herlin Samudera Line Samarinda (Empirical Study at PT Herlin Samudera Line Company Period 2017).  under guidance of Mrs. Elfreda Apolonia Lau  as  First guide and  Mrs Eka Yudhyani  as second guide.  This research aims to know and analyze the cost of coal production of PT HERLIN SAMUEDRA LINE  transported from the production area, JT Bina Mitra Muara Kembang, kuala tungkal, and redu surabaya to the destination area of Berau, batam, north Jamrud and jasatama gresik the problem in this research is whether the transportation cost incurred by PT Herlin samuedra Line has not done the transportation method. the basic theory used in this research is operational management that focuses on transportation. This research hypothesis is coal transportation cost from production source of JT Binamitra, kuala tungkal and redu surabaya to destination area of batam, berau, north jamrud and   Jasatama gresik PT HERLIN SAMUDERA LINE  not yet optimal.The analysis tool used in this research is North west corner method and modified Method.The result of the research shows that the transportation cost is based on the calculation of PT SAMUDERA LINE of Rp 94,209,640 while the calculation of transportation cost based on the calculation of modified method amounted to Rp 80,527,326 resulting in a decrease in transportation cost of Rp 13,682,314.  The results of this research indicate that the hypothesis of this research  states that the cost of  transportation of coal has not been optimally accepted or the hypothesis of this research is accepted.
ANALISIS PENGUKURAN KINERJA PADA KOPERASI DENGAN METODE BALANCED SCORECARD (Studi Pada Koperasi Karyawan Pembangunan PT. PLN (Persero) Samarinda Darmawan, - Donny
EKONOMIA Vol 8, No 2 (2019)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (377.709 KB)

Abstract

The purpose of this study was to determine and analyze the performance of the Employee Development Cooperative PT. PLN in 2015 and 2016 based on the Balanced Scorecard method. The analytical tool used in this study is ROA (Return On Assets), ROE (Return On Equity), Customer Acquisition, Customer Retention, Service Error Rate, Respond Time, Product Innovation and Employee Productivity. Based on the results of the conclusions obtained from the research that the financial perspective seen from ROA is considered less this shows the ability of the cooperative to produce a decrease in total assets and ROE is considered less this is shown in the ability of the cooperative to obtain profits from its total equity has decreased. The customer's perspective on Customer Acquisition and Customer Retention is sufficient and lacking in performance, this is indicated by the rate of acquisition and retention that has decreased. Internal business process perspective can be seen from the employee's performance can be considered good this is indicated by the level of employee error in providing services experiencing a decrease and Respond Time percentage has increased. Learning and growth perspectives seen from employee productivity employee performance is considered sufficient this is shown in cooperative operating income from the number of employees available.
PENGENDALIAN PERSEDIAAN PUPUK JENIS TRIPLE SUPER PHOSPHATE (TPS) PADA PT. BUMI TANI SUBUR SAMARINDA TAHUN 2016 Edy, Tri -
EKONOMIA Vol 8, No 2 (2019)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (560.677 KB)

Abstract

Jenis penelitian ini adalah kuantitatif, bertujuan untuk mengkaji lebih dalam tentang penggunaan metode Economic Order Quantity(EOQ) dalam mengendalikan persediaan pupuk jenis Triple Super Phosphate (TSP) di perusahaan PT.BUMI Tani Subur.Hasil penelitian  didapatkan persediaan optimal pupuk jenis TSP menggunakan metode EOQ sebesar 105.281 kg dengan frekuensi pembelian sebanyak 28 kali, safety stock sebesar 469.416 kg dan ROP dilakukan pada saat pupuk di gudang sebesar 960.000 kg.Simpulan dari penelitian ini adalah perhitungan menggunakan metode EOQ pada pupuk jenis TSP lebih efisien dibandingkan dengan metode konvensional. Hal ini terlihat dari hasil perbandingan yang lebih efisien menggunakan metode EOQ sehingga mampu menghemat biaya dan mampu menambah keuntungan. Saran yang dianjurkan bagi manajemen PT. Bumi Tani Subur adalah untuk menggunakan metode EOQ dalam proses pengendalian bahan baku perusahaan.
ANALISA KINERJA KEUANGAN DITINJAU DARI RASIO LIKUIDITAS, PROFITABILITAS DAN AKTIVITAS PT. INDO POWER ENGINEERING DI SAMARINDA PERIODE 2016-2017 Nahrowi, Enisa Faramitha
EKONOMIA Vol 8, No 4 (2019)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (539.696 KB)

Abstract

This research was conducted at PT. Indo Power Engineering in Samarinda. Data collection techniques are library research (library research) that is data collection to obtain secondary data by collecting documents in the form of financial statements (income statement, balance sheet) and scientific work (journal).            Formulation of the problem of whether liquidity ratios (current ratio, cash ratio), profitability ratios (gross profit margins, net profit margins, return on assets, return on equity) and activity ratios (receivable turnover, working capital turnover, fixed asset turnover, total asset turnover ) in samarinda in the financial statements of PT. Indo Power Engineering in 2016 compared to 2017 has decreased.            The basic theory used in this study is financial management. While the analysis tool uses financial statements in the form of balance sheets and profit and loss. In addition to using liquidity ratios (current ratio, cash ratio), profitability ratios (gross profit margins, net profit margins, return on assets, return on equity) and activity ratios (receivable turnover, working capital turnover, fixed asset turnover, total asset turnover).            From the calculation of the Liquidity Ratio in terms of the current ratio has decreased by 15.63%, Cash ratio has decreased by 10.88%. Profitability Ratio in terms of gross profit margin decreased by 0.20%, Net profit margin decreased by 0.60%, ROA decreased by 3.17%, ROE decreased by 0.41%. Activity ratios in terms of receivable turnover decreased by 0.1 times, Working capital turnover did not experience a decrease or increase, the calculation results from 2016 and 2017 remain, Fixed asset turnover did not experience a decrease or increase, the calculation results from 2016 and 2017 fixed and total asset turnover decreased by 0.05%. The hypotheses (1,2,3,4,5,6,7 and 10) are accepted and the hypothesis (8, 9) is rejected. Performance in this company is good, it's just that from 2016 to 2017 has decreased.
ANALISIS PENGAMBILAN KEPUTUSAN PEMBELIAN KREDIT DAN SEWA KENDARAAN ANGKUTAN PRODUKSI PADA PT. TANJUNG BUYU PERKASA PLANTATION DI BERAU -, Muhammad Yusuf
EKONOMIA Vol 7, No 4 (2018)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (576.066 KB)

Abstract

 The purpose of this study is to determine whether the decision of the company to purchase vehicle transportation loan production more profitable compared with the operating lease, both in the short and long term.The theory used is Management Accounting, Cost Accounting, Credit Interest and Leasing.Analyzer using NPV and Differential Cost by comparing two variables that is credit purchase and rent use,The NPV analysis for 3 years shows that the total cost of Credit Purchase is IDR 768,722,865,- while operating lease  is IDR 943.071.490,- so that Credit Purchase more profitable equal to IDR 174.348.625,-. Analysis Short-term cash flow (1 year) also shows that in the 1st year for Credit Cash Purchase of IDR 350,606,965,- while the cash flow Operating Lease amounted to IDR 367.821.888,- so that Credit Purchases remained more profitable of IDR 17.214.923,-. Result of research indicate that Purchase Credit of production transportation at PT. Tanjung Buyu Perkasa Plantation in Berau is more profitable compared to operating lease.
PENERAPAN SISTEM PENGENDALIAN INTERN ATAS PEMBIAYAAN KONSUMEN DALAM PENYALURAN KREDIT PEMILIKAN RUMAH (KPR) PT BANK SYARIAH MANDIRI CABANG SAMARINDA Dewi, Anita Puspita
EKONOMIA Vol 8, No 1 (2019)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (494.842 KB)

Abstract

The purpose of this study is to improve and streamline Islamic banking products so that the achievement of the objectives of the consumer financing system in providing housing loans must be implemented by the company as a precautionary measure of the problems obtained from the housing finance credit system, evaluating Ownership Credit Systems and Procedures House (KPR) applied by PT Bank Syariah Mandiri Samarinda Branch. The application is compared to the Bank Indonesia Regulations that have been determined. This is done in order to see that with the conformity of procedures with Bank Indonesia regulations, the level of credit distribution can be controlled. These procedures are described to determine the factors that cause bad credit.The theoretical basis used is the Accounting Information System which focuses on the Standard Operating Procedure for Administration of Home Ownership CreditResearch results show that the Standard Operating Procedure for Home Ownership Credit (KPR) is in accordance with Bank Indonesia Circular Number 12/38 / DPNP dated December 31, 2010 Concerning the Guidelines for Preparing the Administration of Standard Operating Procedures for Home Ownership Loans in the Framework of Sekurutisasi. Then based on the results of interviews and observations of the implementation of the procedures it can be concluded that the procedures and control of the occurrence of credit disbursement at the Bank Mandri Syariah Branch Samarinda have been sufficiently implemented properly and correctly in accordance with the applicable Standard Operating Procedure (SOP), the principle of concerns, and Bank Indonesia regulations regarding credit provision. Each officer concerned, has understood the duties and obligations of each and carried out responsibly and guided the applicable rules.

Page 78 of 98 | Total Record : 976

 76   77   78   79   80 

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