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
 6   7   8   9   10 
ANALISIS STANDAR PENGGAJIAN KARYAWAN PADA PT. PILARLIMA MANDIRI FITRIYANI, FITRIYANI
EKONOMIA Vol 2, No 1 (2013)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (140.899 KB)

Abstract

FITRIYANI, Analisis Standar Penggajian Karyawan Tetap pada PT. PILARLIMA MANDIRI di Samarinda dibawah bimbingan Ibu Dra. Ec. Elfreda Alponia Lau, sebagai pembimbing I dan Ibu Mardiana Sebagai Pembimbing II.Melakukan Analisis Standar Penggajian Karyawan Tetap pada PT. PILARLIMA MANDIRI di Samarinda adalah salah satu perusahaan yang berkantor di Juanda 04 No.103A Kelurahan Air Putih kecamatan Samarinda Ulu, yang bergerak dibidang property, dan perusahaan ini memiliki kompetensi untuk melakukan pengembangan perumahan, pembangunan ruko, rancang bangun gedung dan kawasan Realestat diseluruh wilayah Indonesia.Dasar Teori yang digunakan Manajemen, Manajemen Sumber Daya Manusia, sedangkan Hipotesis “Penentuan besaran gaji karyawan pada PT. PILARLIMA MANDIRI masih dibawah Upah Minimum kota (UMK) yang ditetapkan oleh Gubernur Provinsi Kalimantan Timur tahun 2013 sebesar Rp. 1.752.500”.Alat analisis yang digunakan :1. Besaran gaji karyawan berdasarkan surat keputusan Gubernur Provinsi Kaimantan Timur No. 561/K.42/2013 tentang upah minimum kota (UMK) Samarinda Rp.1.752.000 dan ketentuan Dinas Tenaga Kerja Samarinda.Rumus : Gaji =  x UMK x Jam Kerja2. Perhitungan gaji berdasarkan pada PT.PILARLIMA MANDIRI3.    Analisis PerbandinganBerdasarkan hasil penelitian dan analisis yang dilakukan dapat ditarik kesimpulan. PT. PILARLIMA MANDIRI dalam menetapkan perhitungan gaji karyawan lebih rendah dari standar yang ditetapkan pemerintah yang mengacu pada surat Keputusan Gubernur Provinsi Kalimantan Timur No. 561/K.42/2013 tentang Penetapan Upah Minimum Kota (UMK) Samarinda 2013 sebesar RP.1.752.500. Perbedaan perhitungan gaji PT. PILARLIMA MANDIRI Samarinda tidak mengacu pada dengan standar pemerintah yang mengacu pada surat Keputusan Gubernur Provinsi Kalimantan Timur No. 561/K.42/2013 tentang Penetapan Upah Minimum Kota (UMK) Samarinda 2013 sebesar RP.1.752.500.Jika Perhitungan gaji karyawan tetap pada PT.PILARLIMA MANDIRI tidak sesuai dengan Pemerintah maka Hipotesis diterima, sebaliknya jika perhitunga gaji karyawan tetap pda PT. PILARLIMA MANDIRI sesuai dengan peraturan pemerintah yang berlaku maka hipotesis ditolak.
MEMBELI PERHIASAN EMAS PADA TOKO EMAS JAYA DI SAMARINDA Nurdiyana, Siti
EKONOMIA Vol 2, No 1 (2013)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (93.36 KB)

Abstract

SITI NURDIYANA, 2013, Effect of Marketing Mix Decisions Against Buying Gold Jewelry In Gold Store Jaya In Samarinda The purpose of this study to determine the variables pengruh product, price, place and promotion of the consumer decision to buy gold jewelery on Gold Shops Jaya In Samarinda.Basic theory used pemsaran particular marketing mix management by using tools of analysis used multiple linear regression analysis using the F test and t test. The study population is the city of Samarinda who buy gold jewelry Gold Shop In Samarinda Jaya with a total sample of 30 respondents.Based on the analysis and discussion, conclusions of this study: R value or correlation of 0.774 indicates that the relationship between consumer decision (dependent variable) with the product, price, place and promotion (the independent variable) high. Thus the variable product, price, place and promotion can be used as predictors of consumers' decision to buy gold jewelery on Gold Shop Jaya Samarinda.The coefficient of determination (R2) indicates the value of 0.599. This figure shows that the effect of independent variables consisting of a variable product, price, place and promotion together on the dependent variable consumer's decision to buy gold jewelery on Gold Shop Jaya Samarinda by 59.9% and the remaining 49.1% are influenced by variables others are not included in this study F count was 9,337 with an error rate of 0.000> F table 3.37. These results indicate that the independent variables consisting of a variable product, price, place and promotion are jointly significant effect on the dependent variable on consumer decisions gold jewelry Gold Shop Jaya Samarinda. Thus the hypothesis that suspected product, price, place and promotion significantly influence consumers' decision to buy gold jewelery on Gold Shop Jaya Samarinda, received Regression coefficient is positive, it means the whole case to variable quality improvement of products, price, place and promotion, it will increase the consumer's decision to buy gold jewelery on Gold Jewelry Store Jaya in SamarindaVariable product has dominant influence, this is evidenced by the variable t value of 3.631 products is greater than t other variables and the standardized beta coefficient 0.466 is greater than the other variables. This means that the second hypothesis received
PENGAKUAN SISA HASIL USAHA KPN BALAIKOTA SAMARINDA BERDASARKAN PSAK NO.27 Novia, Puput Rema
EKONOMIA Vol 1, No 1 (2012)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Cooperative Samarinda civil town hall is one of the social enterprices. These cooperativeengaged in saving and loans and services in the financial statetment of the cooperative must be in accordance with the statetment of financial accounting standart No.27 as for the purpose of writing this report to know the difference calculation of net income of cooperative civil courthouse with a statement of financial accounting standart No.27 of 2009 on financial accounting.
PENENTUAN HARGA JUAL BARANG DAGANGAN PADA TOKO WAHYU DI SANGATTA Ariyanto, Ariyanto
EKONOMIA Vol 2, No 1 (2013)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (77.99 KB)

Abstract

Tujuan dari penelitian ini untuk mengetahui apakah Toko WAHYU telah menetapkan harga jual barangnya sesuai dengan metode gross margin pricing dan mengetahui besarnya harga jual barang dagangan. Alat analisis yang digunakan dengan metode Gross Margin Pricing. .Hasil perhitungan menunjukkan perbandingan tingkat harga jual yang ditetapkan oleh toko berkisar antara Rp 65.000 s/d Rp 260.000, sedangkan berdasarkan gross margin pricing berkisar antara Rp 68.970 s/d Rp 292.820. Hasil perbandingan laba tiap unit barang yang ditetapkan toko berkisar antara Rp 8.000 s/d Rp 20.000, sedangkan berdasarkan gross margin pricing berkisar antara Rp 11.970 s/d Rp 50.820. Dari hasil perhitungan menunjukkan harga jual barang elektronik Miyako yang ditetapkan manajemen Toko WAHYU lebih rendah dibandingkan harga jual berdasarkan metode gross margin pricing, sehingga hipotesis yang diajukan diterima. Perbedaan tersebut disebabkan karena penentuan harga jual yang ditetapkan Toko WAHYU berdasarkan taksiran laba sedangkan penentuan harga jual menurut metode Gross Margin Pricing ditentukan berdasarkan persentase mark up pada landasan teori.
PENGARUH MOTIVASI, DISIPLIN DAN KEPEMIMPINAN TERHADAP PRODUKTIVITAS PEGAWAI PADA KANTOR CAMAT TENGGARONG KOTA KABUPATEN KUTAI KERTANEGARA Eriyanto, Hendro
EKONOMIA Vol 2, No 1 (2013)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (266.664 KB)

Abstract

          This study aimed to determine the effect of motivation , discipline and leadership on the productivity of employees at Head Office Tenggarong Kertanegara Kutai regency . In addition , this study also to know that the most dominant factor in increasing productivity of employees at Head Office Tenggarong Kertanegara Kutai regency .           Based on the analysis of the hypothesis that the first hypothesis suggested that motivation , discipline and leadership together significantly positive effect on the productivity of employees at Head Office Tenggarong Kertanegara Kutai regency and the second hypothesis suggested that the most dominant motivational factors affect employee productivity at the Head Office of the Kutai regency Kertanegara Tenggarong acceptable because together the variables of motivation , discipline and leadership have influence on the productivity of employees working at Head Office Tenggarong Kertanegara Kutai regency . Influence of these variables Analyses of test F , F count is equal to the value of 25.004 with a significance level of 0.000 ( 95% confidence level ) and the F table at 8.58 , which means for 25.004 F count > F table 8.58 , then the hypothesis acceptable because according to the criteria of F count > F table . So, when seen from the significant value of 0.000 is less than α level of 5 % . It can be concluded that the variables motivation , discipline and leadership variables variables significantly affect employee productivity on the Tenggarong City District Office Kutai Kertanegara .          The contribution of the variables X1 , X2 and X3 on Y , ie R = 0.791 ( 79.1 % ) and R Square of 0.625 ( 62.5 % ) . It means that there are other factors beyond the study that also affect the productivity of employees at Head Office Tenggarong Kertanegara Kutai regency .          T count results for each variable are as follows : motivation variable of 4.730 with a significance value of 0.000 is smaller than 0.05 and t table is 1.678 , which means t count of 4,730 > 1,678 t table , then the hypothesis is accepted because according to criteria t count > t table so evident that motivation significantly influence employee productivity . Variable discipline of 2.056 with a significance value of 0.046 is smaller than 0.05 and t table of 1,678 , which means t count of 2,056 > 1,678 t table , so that proved that disciplinary significant effect on employee productivity . and leadership variable t value of 1.066 with a significance value of 0.292 is greater than 0.05 . Which means that t < t table , so it is not proven that the leadership of a significant effect on employee productivity .
ACTIVITY COSTING SYSTEM DALAM PENENTUAN BIAYA PENDIDIKAN ( STUDI KASUS PADA SMP 4 KOTA BANGUN ) Mursalim, Haris Eko
EKONOMIA Vol 1, No 1 (2012)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Application Analysis of Activity Costing System In Determining of Education Cost    (Case Study on SMP 4 Kota Bangun). Junior High School 4 is a general school with many programs that initiated by the school has impact on operational costs. The cost of education only determined based on result of Committee meetings all this time. The problems arise up in this studyis it any difference between the cost of education that applied in the Junior high school 4 Kota Bangun with the cost of education based activity costing system.The purposeof this study is to see the difference between the cost of education is implemented by SMP 4 Kota Bangun with the cost of education based on Activity Costing System.For the purposes of analysis and discussion, the authors useanalytical tools named Activity Costing System. Activity Costing Systemis accost calculation tool in the economic approach. According to this economical approach, cost is a reflection of activities under taken by relatedentities, details of the cost is an activity and the necessary infrastructure to supportthe activity.
NALISIS KINERJA KEUANGAN PADA PT. GRAND VICTORIA HOTEL DI SAMARINDA ., Atmajaya
EKONOMIA Vol 2, No 1 (2013)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (226.166 KB)

Abstract

Based on the results of analysis show that the performance of PT. Hotel Grand Victorian is measured using liquidity ratios and profitability ratios decreased from 2010-2012. Performance PT. Grand Victorian is measured using the liquidity ratio has decreased from year 2010-2012 consists of current ratio has decreased, and this is because the total current assets has increased and decreased. Meanwhile, the cash ratio from year 2010-2012 has increased, this is because the total cash and cash equivalents increased. Performance PT. Hotel Grand Victorian is measured using profitability ratios decreased from the year 2010-2012 consists of gross profit margin has decreased , this was due to the increase in gross profit is smaller than the increase in operating revenue. Operating profit margin has decreased, this was due to an increase in income before income tax is less than the increase in operating revenue. Net profit margin has decreased, this was due to the net profit after income tax increase is greater than the increase in operating revenue. The total assets turnover has decreased, this was due to the decrease in total assets is greater than the increase in operating revenue. Return on investment has decreased, this was due to an increase in total assets is greater than the increase in net profit after income tax. The hypothesis of this was rejected because of the financial performance. Hotel Grand Victorian is measured using liquidity and profitability ratios decreased from 2010 to 2012
PENGARUH KUALITAS PELAYANAN TERHADAP TINGKAT KEPUASAN WAJIB PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA SAMARINDA ., Yudianto
EKONOMIA Vol 2, No 1 (2013)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (262.522 KB)

Abstract

 The purpose of this study was to determine simultaneously or partial significant effect of tangibles, reliability, responsiveness, assurance and empathy for the taxpayer as well as the satisfaction of knowing the most dominant variable affecting the satisfaction of taxpayers in Kantor Pelayanan Pajak Pratama SamarindaVariable reliability (X2) has dominant influence on consumer satisfaction Tax Office Primary t value Samarinda because most of the 9.796. Similarly, the value of the standardized beta coefficients greater than 0.743 standardized beta coefficients other variables.Tujuan penelitian ini adalah mengetahui secara simultan atau parsial pengaruh yang signifikan dari bukti langsung, keandalan, daya tanggap, jaminan dan empati terhadap kepuasan wajib pajak serta mengetahui variabel yang berpengaruh paling dominan terhadap kepuasan wajib pajak pada Kantor Pelayanan Pajak Pratama SamarindaVariabel keandalan (X2) mempunyai pengaruh dominan terhadap kepuasan konsumen Kantor Pelayanan Pajak Pratama Samarinda  karena nilai t hitungnya yang paling besar 9,796. Demikian juga nilai standardized coefficients betanya 0,743 lebih besar dari nilai standardized coefficients beta variable lainnya.
ANALISIS PENYUSUTAN KENDARAAN EKSAVATOR PADA PT. DHARMA JAYA BHAKTI DI BALIKPAPAN Ariani, Dinda Noveranica
EKONOMIA Vol 1, No 1 (2012)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to investigate the determination of the activa fixed assets depreciation by the use of servise hours method. Based on the analysis and the discussion, it can be generated that the proposed hypothesis is proven or acceptable under these following circumstances: The calculation analysis result for more appropriate depreciation method is the servise hours method due to the company that engage in the rental of heavy equipment vehicles with hourly rental system. The servise hour method of excavator depreciation vehicle at PT. Dharma Jaya Bhakti Balikpapan is : Rp. 1.220.000.000 excavator cost per unit x 5 unit = Rp. 6.100.000.000. The approximate estimated economic life is 10 years and it can work about 80.000 hours. The calculation of servise hours method is gained by a formula, the calculated cost reduced by the residual cost divided by estimated hours of actual servise. The depreciation with the servise hours method at PT. Dharma Jaya Bhakti Balikpapan that lasts for five years is Rp. 2.383.346.250 with the total hours of working vehicle is 173.600 hours. In this method, the depreciation is calculated on the basis of unit of servise hour. The expense of periodic depreciation will depend on the hours of servise in use (used) . By far the company has not calculated the vehicle depreciation, the management only uses predictions in determining the estimated economic life of the vehicle, so it does not know the actual profit. Some suggestions are proposed to use of the depreciation method of the active fixed assets especially for the vehicle on the next research that it will use the appropriate workable depreciation method that contribute to profit
PENGARUH SISTEM INFORMASI AKUTANSI PENJUALAN TERHADAP EFEKTIVITAS PENGENDALIAN PIUTANG PADA PT. PERMATA FINANCE SAMARINDA Rachmawati, Susi -
EKONOMIA Vol 3, No 1 (2014)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (210.493 KB)

Abstract

Pengaruh Sistem Informasi Akuntansi Penjualan Terhadap Efektivitas Pengendalian Piutang (studi kasus pada PT. Permata Finance Samarinda). Skripsi. Jurusan Akuntansi, Program Sarjana, Universitas 17 Agustus 1945 Samarinda. Pembimbing I: Dra. Ec. Elfreda A.Lau, Msi. Pembimbing II: Drs.Adi Suroso, MM.Permasalahan yang ada di dalam ini adalah sebagai berikut : “Apakah system informasi akuntansi penjualan berpengaruh signifikan terhadap efektivitas pengendlian piutang pada PT. Permata Finance SamarindaDasar teori yang digunakan dalam penulisan ini adalah system informasi akuntansi penjualan dan efektivitas pengendalian piutang.Perusahaan memerlukan pengendalian yang efektif untuk mengendalikan piutang dagang perusahaan, dan perusahaan harus memiliki system yang dibuat untuk memudahkan perusahaan dalam melaksanakan kegiatan penjualan yaitu system informasi akuntansi penjualan.Penelitian ini bertujuan untuk mengetahui bagaimana sistem informasi akuntansi terhadap efektivitas pengendalian piutang pada PT. Permata Finance Samarinda.Unit analisis dalam penelitian ini adalah sistem informasi akuntansi penjualan dan efektivitas pengendalian piutang di PT. Permata Finance Samarinda. Untuk mengetahui pengaruh sistem informasi akuntansi penjualan terhadap efektivitas pengendalian piutang digunakan analisis statistik yaitu dengan menggunakan perhitungan regresi linear sederhana, koefisien korelasi pearson product moment, dan koefisien determinasi.Hasil penelitian secara kualitatif menunjukkan bahwa sistem informasi akuntansi penjualan sudah baik, begitu pula dengan efektivitas pengendalian piutang sudah baik, dan hasil penelitian secara kuantitatif menunjukkan besarnya pengaruh signifikan sistem informasi akuntansi penjualan terhadap efektivitas pengendalian piutang

Page 8 of 98 | Total Record : 976

 6   7   8   9   10 

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