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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 SISTEM INFORMASI AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS PADA PT. CITRA HORIZON PERSADA DI SAMARINDA Sanjaya, Andre Pranata
EKONOMIA Vol 8, No 2 (2019)
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Abstract

ANDRE PRANATA SANJAYA, Faculty of Economics, University August 17, 1945 Samarinda. Analysis of Accounting Information Systems Cash Receipts and Cash Expenditures at PT. Citra Horizon Persada in Samarinda, under the guidance of Mr. H. Eddy Soegiarto and Mrs. Andi Indrawati.          The purpose of this study is to analyze the accounting system of cash receipts and disbursements at PT. Citra Horizon Persada in Samarinda is in accordance with the elements of internal control.          Accounting information systems, according to Krismiaji (2015: 4): "A system that processes data and transactions to produce information that is useful for planning, controlling and operating a business".          The analytical tool used in this study is comparing internal control systems and flowcharts according to the theory with the internal control system applied to PT. Citra Horizon Persada in Samarindan and questionnaire.          Organizational structure that separates functional responsibilities explicitly (in the organizational structure that exists in the company the cash function is concurrently held by the accounting function), the system of authority and recording procedures that provide sufficient protection against company wealth, debt, income, applied by PT. Citra Horizon Persada in Samarinda (in the system of authority and recording procedures applied by PT Citra Horizon Persada in Samarinda is in accordance with internal control, this is because the organizational structure separates functional responsibilities explicitly). Healthy practice in carrying out the duties and functions of each organizational unit (cash receipts and purchases activities are carried out in cash and credit accompanied by BKK, employees in accordance with their responsibilities (the company does not include employees in the training because the company already knows the ability of employees) . 
EFEKTIVITAS KEBIJAKAN SATU PINTU PENGELOLAAN LIMBAH BAHAN BERBAHAYA DAN BERACUN PADA PT. KALTIM PRIMA COAL EFFECTIVITY OF ONE GATE POLICY OF HAZARDOUS WASTE MANAGEMENT AT PT. KALTIM PRIMA COAL Supriyadi, Nanang i -i
EKONOMIA Vol 8, No 4 (2019)
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Abstract

Hazardous waste is one of significant environmental aspect at PT. Kaltim Prima Coal (KPC). Management of hazardous waste has to be complied with PP101/2014. Fail to comply with PP 101/2014, the company will received an administration sanction, and can be escalated to government coercive action, suspend of environmental permit and cancellation of environmental permit. Cancellation of environmental permits means operational permit is not valid, in this condition the company not allowed to be operated. The researched was conducted to confirm effectiveness of KPC ‘s strategy, which implement one gate policy in managing their hazardous waste. The policy effectiveness to meet compliance of PP101/2014 and also added value of this strategy were never been measured. The basic theories of this researchs are operational management and cost budget.       The research object only for hazardous waste, the other environmental aspect was excluded. Data of cost hazardous management that will be used only for Sangatta area, Bengalon area was excluded.  PERGUB Kaltim nomor 05/2014 dan SK BLH Kaltim nomor 660.2/K.44/2014 and cost comparison will be used as tools for analiys. The data of research were hazardous waste management at PT. KPC and cost spending for hazardous waste in 5 years (2009 – 2014).       The result of analysis shown score achieved 14.30% from 15% full score. This score means 14.30/15 or equivalent with 95.33% for aspect of hazardous goods and hazardous waste management, based on PERGUB Kaltim 05/2014 and SK BLH Kaltim 660.2/K.44/2014. Calculation cost comparison during five years (2009-2014) shown that total saving cost is USD 2,132,089.00.       Based on this research can be concluded that one gate policy of hazardous management at PT. KPC has been effective to fulfill compliance of PP 101 /2014. Moreover, One gate policy on hazardous waste at KPC was also contributed an added value by saving cost USD 2.132.089 during 5 years (2009-2014)
PENGARUH PRODUKTIVITAS KERJA DAN PRESTASI KERJA TERHADAP PEMBERIAN INSENTIF PEGAWAI DI DINAS TENAGA KERJA KABUPATEN KUTAI BARAT Kusmirna, Ety -
EKONOMIA Vol 7, No 4 (2018)
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Abstract

Ety Kusmirna, the effect of work productivity and work performance  against employee incentives in the West Kutai District Labor Departement, Robin Jonathan and Mardiana.This study aims to determine the workplace and work performance of influence on employee incentives in the West Kutai District Power Office.The research population used by researches is all employees in the West Kutai District Labor Departement. The research team of 30 respondents and sampling determined is census (saturated sampling). Data analysis using multiple liniear regression with research instrument research and classical assumption test and hypothesis testing.The basis of theory of human resources focusing at productivity and work achievement has a significant effect on the  administration of employeincentives in the West Kutai District  Labor Departement.The result of the study  concluded that : 1) H1 (hypothesis 1) received then meaningful productivity of a significant effect on the incentive gift. 2) The result showed that H2 ( hypothesis 2) received then means working performance has significant effect in the incentives gifts. 3) The  results showed that H3 (hypothesis 3) received then meaningful work pride and performance achievement simultaneously significantly effect the incentives administration.
PENGARUH PRODUK, HARGA DAN PELAYANAN TERHADAP KEPUTUSAN PEMBELIAN PADA KEDAI KOPI MAS JUNS DI SAMARINDA Pasoloran, - Inka
EKONOMIA Vol 8, No 2 (2019)
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Abstract

To be able to improve decision of purchasing, cafe of Mas Juns have to have a strategy in marketing of coffee, that is by improving the quality of product, price which reached relative and service, so that can improve decision of purchasing in cafe of Mas Juns.Pursuant to t test, there is positive influence and significant between product to decision of purchasing at cafe of Mas Juns in Samarinda. There is positive influence and significant between  price to decision of purchasing at cafe of Mas Juns in Samarinda. There is negative influence and not signifikan between  service to decision of purchasing at cafe of Mas Juns in  Samarinda. And result F test, there is  positive influence and significant between product variable ( X1), Price (X2) and Service ( X3) by together to decision of purchasing (Y) at cafe of Mas Juns in  Samarinda From result of this research expected can be used as input to Cafe of Mas Juns upon which consideration in order to make-up of decision of purchasing by conducting the make-up from quality of service and product by research into desire of consumer and conduct more accurate research again.
ANALISIS PERHITUNGAN UPAH LEMBUR KERJA KARYAWAN PADA PT. KDC SAMARINDA -, Rahmawati -
EKONOMIA Vol 8, No 3 (2019)
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Abstract

PT. KDC Samarinda is in accordance with the Decree of Minister of Manpower and Transmigration of the Republic of Indonesia Number KEP.102 / MEN / VI / 2004 or not.The authors put forward the hypothesis as follows: "that the calculation of overtime work wage at PT. KDC is not in accordance with Minister of Manpower and Transmigration Decree No. KEP.102/MEN/VI/2004."Testing the truth of the hypothesis that has been proposed, the authors compare the calculation of PT. KDC with Decree of Minister of Manpower and Transmigration of the Republic of Indonesia Number KEP.102/ MEN/VI/2004 which result is calculation of PT. KDC is incompatible with Minister of Manpower and Transmigration Decree No. KEP.102/Men/VI/2004 concerning Overtime and Overtime Working Units Article 8 paragraph 2 and article 11.Based on the results of the analysis is considered the calculation of overtime work wage PT. KDC is not in accordance with Minister of Manpower and Transmigration Decree No. KEP.102/MEN/VI/2004 concerning Overtime and Overtime Wages so the author's hypothesis is accepted.
PENGARUH CITRA MEREK DAN KUALITAS PRODUK SERTA HARGA TERHADAP KEPUTUSAN KONSUMEN MEMBELI AMPLANG BENGALON DI KOTA SANGATTA ULFA, NUR MARIA
EKONOMIA Vol 7, No 4 (2018)
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Abstract

Branch image is a set of assotiation (perception) appears on costumers mind toward the brand, ussualy organized to a meaning. Quality means the appropriateness with the specification, phisics, producer and qualification. Price is goods value stated with money. Generally, price is the amount of all values exchanged by consumer for owning of using the goos and service. Purchasing desigion is on evaluation level, consumers set the brands in selected group and form purchasing value. The hypotehesis of the research is brand image product quality and price influence positively and significantly toward costumer decision making to buy Amplang Bengalon in Sangatta. The research is quantitative research, in which the data source shawed in number. In this research researcher destributes 75 questionnaires to costumers of Amplang Bengalon by using Acciental sampling, a method to examine sampling coaecudentaly, to whom the researcher meet coaccidently can be data used in for sampling, if he is appropriate to be data source and for 3 mounths researcher decides 75 respondents.Model of analysis used in this research is multiple regression model. The linear of regression result is Y = 0,449 + 0,317X1 + 0,314X2 + 0,311X3 + e.The result of anaylisis test t shows that there’s positive and significant influence among brand image, product quality and price toward the cunsumer decision to buy Amplang Bengalon
ANALISIS PERLAKUAN AKUNTANSI PENDAPATAN JASA KONSTRUKSI DALAM RANGKA PENYAJIAN LAPORAN KEUANGAN SERTA DAMPAKNYA TERHADAP LABA PADA PT. TANDHANA QURNIA SANDIKA DI SAMARINDA Sari, Neli Puspita
EKONOMIA Vol 8, No 2 (2019)
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Abstract

Revenue, Financial Statement. The aim of study to be achieved in this research is to analyze and find out the accounting treatment of construction service revenue PT. Tandhana Qurnia Sandika in Samarinda is in compliance with the provisions of SAK ETAP No. 20, 2009 and to analyze and find out the accounting treatment of construction service revenue PT. Tandhana Qurnia Sandika in Samara resulted in an increase in the acquisition of profitThe formulation of the problem in this study is what does PT. Tandhana Qurnia Sandika in Samarinda of the accounting treatment has been appropriated with a provisions of the Public Accountability without Entity of SAK ETAP No. 20, 2009 and what does PT. Tandhana Qurnia Sandika in Samarinda of the accounting treatment has an impact on increasing profitability. The theoretical basis used in this study is the completed contract method which is one of the construction contract methods that recognizes gross income and profit only when the contract has been completed. Hypothesis or provisional assumption in this study is the accounting treatment of construction services revenue by PT. Tandhana Qurnia Sandika not yet appropriate with a provisions of SAK ETAP No. 20, 2009 and then an impact on increasing profitability.This research uses is a descriptive comparative method in this method which gives an idea of an object or phenomenon with a way to compare with Standard contracts are completed and SAK ETAP No. 20, 2009. The results of this study indicate that construction service revenue recognition at PT. Tandhana Qurnia Sandika does not comply with the provisions of SAK ETAP No. 20, 2009 and the accounting treatment of construction service revenue PT. Tandhana Qurnia Sandika in Samara resulted in an increase in the acquisition of profit.
Analisis Kinerja Keuangan Koperasi Karyawan Bukopin Samarinda Pada Tahun 2014 - 2016 -, Andriansyah -
EKONOMIA Vol 8, No 3 (2019)
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Abstract

Tujuan penelitian adalah untuk mengetahui kinerja keuangan koperasi karyawan bukopin samarinda dengan menggunakan rasio likuiditas, rasio solvabilitas dan rasio rentabilitas berdasarkan Peraturan Menteri Negara Koperasi dan      Usaha      Kecil      dan      Menengah      Republik      Indonesia,      Nomor 06/Per/M.KUKM/V/2006  tanggal   1   Mei   2006   tentang  Pedoman   Penilaian Koperasi Berprestasi/koperasi award.Berdasarkan  hasil  analisis  rasio  yang  dilakukan  dengan  menggunakan rasio likuiditas pada tahun 2014-2016 berada dalam kriteria baik sekali dan cukup baik, rasio solvabilitas pada tahun 2014-2016 berada dalam kriteria tidak baik dan rasio rentabilitas pada tahun 2014-2016 berada dalam kriteria cukup baik dan baik sekali.
PENGARUH FAKTOR BUDAYA DAN FAKTOR SOSIAL TERHADAP KEPUTUSAN MEMBELI KERAJINAN MANIK (Studi Kasus Pada Toko Kerajinan Manik Leni Tenggarong) Kaumbur, Olvi Marlinda
EKONOMIA Vol 8, No 5 (2019)
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Abstract

The influence of economy and social and cultural factors of the decision of buy the craft of manic ( case study in a shop the craft of manic leni tenggarong ). Under the guidance of mr L.C.A Robin Jonathan as supervising lecturer I and Taghfirul Azhima Yoga as supervising lecturer II.The purpose of this research is to find the influence of economy and social and cultural factors of the decision of buy the craft of manic in a shop the craft of manic leni tenggarong. The theory of the research is a steady cultural factors, buy economy and social and decisions. The research was conducted in a shop the craft of manic leni tenggarong, as many as 80 samples to be taken with the methods respondents simple random sampling. Data collection to the spread of the questionnaire by using likert scale for measuring a number of indicators. The analytical technique used is multiple linear regression.The result of this research show that the economy and social and cultural factors significant together with the resolution of buy the craft of manic in a shop the craft of manic leni tenggarong. Significant cultural factors of the decision of buy the craft of manic in a shop the craft of manic leni tenggarong. Social factors  has no significant impact on the decision buy the craft of manic in a shop the craft of manic leni tenggarong
PENGARUH EARNING PER SHARE DAN RETURN ON EQUITY TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR KABEL YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2016 Rohma, - Sitti
EKONOMIA Vol 8, No 1 (2019)
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Abstract

Sitti rohma: Influence Earning Per Share and Return On Equity To Price Stock on company sub sector manufacturing cables listed in Indonesia Stock Exchange Period 2012-2016 d church service guidance Mr H. Eddy Soegiarto K and Mrs Ivana Nina Esterlin Barus . Companies manufacturing sub sector cable is wrong one company manufacturing that becomes spotlight due to many project government through PT company State Electricity (PLN) where product cable many needed , with thereby   issuers cable record growth profit clean enough significant.Research this aim for knowing influences : 1.) Earning Per Share to Price Stock 2.) Return On Equity to Price Shares . 3.) Earning Per Share and Return On Equity in together take effect significant . Data used on research this is secondary data in the form of report finance company sub sector manufacturing cable in 2012-2016 obtained on the official website of Indonesia Stock Exchange is www.idx.co.id.The method used in the research this is method descriptive . Of the 6 populations company sub sector manufacturing cable , obtained 6 companies samples that meet criteria testing . So that the amount of data to be analyzed numbered 30. Before do technique data analysis , especially first do test assumption classic . Testing statistics with use test multiple linear regression with do t test and F test.               Partial calculation results indicate that Earning Per Share has a positive and significant effect on stock prices, with a significance value of 0.021 <0.05; partially Return On Equity does not affect the stock price, with a significance value of 0.071> 0.05; then the results of the study simultaneously show that Earning Per Share and Return On Equity have a positive and significant effect on stock prices, with a significance value of 0.000 <0.05. 

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