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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 PENGENDALIAN PERSEDIAAN MINYAK GORENG PADA UNIT PENJUALAN DI PT. SUBUR LUMINTU DI SAMARINDA Herwanthy, Linda Maria
EKONOMIA Vol 8, No 2 (2019)
Publisher : EKONOMIA

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Abstract

LINDA MARIA HERWANTHY : Analysis of Control of  cooking oil supplies in the sales unit in PT. Subur Lumintu at Samarinda, under the guidance of MR. Eddy Soegiarto as counselor I and Mrs. Andi Indrawati as counselor II.Large inventory of goods results in large ordering costs and stroge costs of goods inventory which of course reduces the profitsthat should be achieved by the company. We recommend that the inventory of goods that is too small causes the frequency of purchasing goods to be higher,as a result the costs associated with the purchase of these goods are high.PT. Subur  Lumintu in Samarinda by applying the EOQ method to determine the determination of raw material inventory, safety  stock  and can determine when reorder point performed and the amount of raw material ordering which minimizes total inventory costs.  The ordersmade by the company are uncertain because they see supplies still in the warehouse. This study aims to determine how much the economic order amount of cooking oil supplies for each order that can be done by PT. Subur Lumintu in Samarinda.The results of the analysis of the economic amount that should be carried out by PT. Subur Lumintu for the raw material of cooking oil must follow the calculation of EOQ in each order and re-order if the value of the inventory has reached the predetermined ROP calculation. With the EOQ method, PT. Subur Lumintu can find out the costs of the company’s inventory has been spared or not to maintain the availabiliy of fortune cooking oil for the sake of the continuity of the production process.  Subur Lumintu company is expected to use the EOQ method, the thing that must be considered is the stability of demand and the supply of raw materials for cooking oil “Fortune”, so that Subur Lumintu company can save inventory costs, so that the fertile soil will achieve optimum profit.
ANALISIS KINERJA KEUANGAN PT. UNITED TRACTOR TBK -, Ilaika Lafiari
EKONOMIA Vol 8, No 3 (2019)
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Abstract

The theoretical basis of this research is financial management that focuses on financial ratios. The analytical tool used is liquidity ratio, Solvability ratio, Profitability and Growth ratios. The results of the analysis and discussion show that the liquidity growth from the Current Ratio aspect has decreased for 3 years, namely in 2012 by -4%, in 2013 by -25%, and in 2014 by -9%. 2015 experienced a growth of 2% and 2016 of 3%. Cash Ratiom experienced growth from 2012 by -40% to 68% in 2013. In 2014, 27% grew to 28% in 2015, and 2016 decreased by 7%. Debt to Asset Ratio grew from -35% in 2012 to 45% in 2013. In 2014, 6% grew to 15% in 2015. 2016 decreased by 3%. Debt To Equity Ratio experienced growth in 2012 of -45% to 64% in 2013. 2014 decreased by 13% and 2015 grew by 21%. 2016 decreased by 6%. In 2012 Return on Investment amounted to 6%, decreased for 3 years, namely 2013 by -39%, 2014 by -9% and 2015 by -40%. 2016 experienced a growth of 67%. Return on Equity decreased for 4 years, namely in 2012 amounted to -10%, in 2013 amounted to -21%, in 2014 amounted to -7%, in 2015 at -29% and experienced growth in 2016 of 60%. Based on the results of the analysis show that there is growth and decline (fluctuations) in financial performance both in the previous year and after, namely from 2012-2016. Thus the hypothesis is rejected or unacceptable
Evaluasi Kinerja Keuangan Pada PT Timah Persero Tbk Periode 2013 Sampai 2018 -, Siswanto -
EKONOMIA Vol 8, No 4 (2019)
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Abstract

PT Timah is a producer and exporter of tin, and has an integrated tin mining business segment from mining exploration, processing to marketing.This researcher uses the calculation of the financial performance of PT Timah (persero) TBk in 2013-2018 in terms of the liquidity aspect ratio, namely the curren ratio and the cash ratio has decreased. Profitability ratio, that is, average return on asset and return on equity has decreased, solvability ratio ie average debt to the equity ratio and long term debt to equity ratio increased.The results of the financial performance assessment of PT Timah Persero TBK in 2013-2018 with a liquidity ratio using the carren ratio decreased due to trade receivables and cash equivalents decreased compared to higher current debt as well as Still below industry standard (200), cash ratio decreased due to pay obligation still takes time to sell part of other current assets and still under the industry standard (50). The profitability ratio using return on asset decreases due to gross profit, financial income, net income and prior tax profit resulting in decreased profit resulting still below the industry standard 30 and return on The profit equity after the resulting tax is a business income, gross profit, income before tax has decreased and is still under the industry standard 40. The ratio of solvency using debt to equity ratio increased due to the total debt of the company's short-term bank, post-employment benefit liabilities, bonds payable, and above industry standards (80) and long term debt to equity ratio increased because due to the long-term bank debt of bonds debt, post-employment benefits obligations increased and above the industry standard (10).
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

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 Ratiohas 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 EFEKTIVITAS DAN KONTRIBUSI SEWA ASET BANGUNAN NEGARA TERHADAP PENDAPATAN ASLI DAERAH (Studi Kasus Badan Pengembangan Sumber Daya Manusia Provinsi Kalimantan Timur) Ramadhan, Putra Dwi
EKONOMIA Vol 8, No 2 (2019)
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Abstract

The purpose of this paper is to analyze the Effectiveness and Contribution of State Buildings’ Asset Leases on Local Government Revenue (A Case Study in Human Resources Development Agency of East Kalimantan Province). The problems of the study are stated as follows: (1) Does the lease of state building assets in the Human Resources Development Agency of East Kalimantan Province have reached the expected level of effectiveness in 2013 - 2017? (2) Does the lease of state building assets the Human Resources Development Agency of East Kalimantan Province achieve the level of expected contribution to local government revenue?Effectiveness is the achievement of a goal in a good way and resulted well which has done by a person, a group or an organization. Contribution is an analyze tool that is used to find out how much contribution can be made from renting buildings assets towards Local Government Revenue. The research’s hypothesis are: (1) Income from state building assets lease in the Human Resources Development Agency has not reached the expected level of effectiveness in the period of 2013- 2017. (2) Income from state building assets lease to the Human Resources Development Agency has not reached the level of expected contribution to the Local Government Revenue Income for the 2013-2017 period.The data analysis technique used in this study was the analysis of Effectiveness Ratio and Contribution Ratio. The results of the research on the effectiveness and contribution to Local Government Revenue in the Human Resource Development agency in East Kalimantan Province as measured by the ratio of effectiveness and contribution in 2013 - 2017. The Human Resource Development agency of East Kalimantan province has succeeded in optimizing the effectiveness of leasing its building assets, and for the level of contribution towards Local Government Revenue is still considered too low, but it does not mean it was insignificant because the source of local revenue itself comes from taxes - local taxes, regional retribution, the share of profits of “BUMD” and other incomes
ANALISIS PENYAJIAN LAPORAN KEUANGAN DAERAH PP NOMOR 71 TAHUN 2010 PADA BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH (BPKAD) KUTAI KARTANEGARA Listiani, Mutya -
EKONOMIA Vol 8, No 4 (2019)
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Abstract

         The aim of the study was to analyze the items of the Budget  Realization Report, the Reports on Changes in Budget Balance Reports, Balance Sheet posts, Operational Report items, Cash Flow Report items, Equity Change Report items, Notes Notes posts.  Financial Report on BPKAD Kutai Kartanegara based on PP No. 71 of 2010 with the following research problems, the employee lacks or does not understand the accrual-based accounting system, so that almost all of them are left to superiors and there are delays in reporting financial statements.           Presentation of Financial Statements at BPKAD Kutai Kartanegara, the components of its financial statements, each item is incomplete and meets accrual-based govermant accounting standards PP No.71 of 2010. The basic theory used is public sector accounting that focuses on the presentation of regional financial statements, PP No. 71 of 2010.  The research hypothesis is the posts of the Budget Realization Report, Reports on Changes in Budget Balance More, Balance Sheet posts, Operational Report posts, Cash Flow Report items, Equity Change Report items, Posts Notes to the Financial Statements preseted by BPKAD Kutai Kartanegara have not been in accordance with Government Regulation No. 71 of 2010. The Analysis tool used in this study is a comparative method, comparing the BPKAD financial statements of Kutai Kartanegara with PP No. 71 of 2010 using the Dean J. Champion formula in 1990.            The results showed that the first hypothesis was accepted that the presentation of Budget Realization Report posts was not appropriate, the second hypothesis is rejected the presetation of the Change Report Budget Budget posts are more suitable, the third hypothesis is accepted the presentation of Neraca posts is not appropriate, the fourth hypothesis is rejected, the presentation of Operational Report posts is quite appropriate, the fifth hypothesis is accepted the presentation of the items of the Cash Flow Statement is not appropriate, the sixth hypothesis is rejected the presentation of Equity Change Report posts is very appropriate, The seventh hypothesis is rejected by the presentation of the items. Notes the Financial Statements are very appropriate.
PENGARUH MOTIVASI DAN KEPUASAN KERJA TERHADAP KINERJA KARYAWAN PADA PT. TASPEN PERSERO SAMARINDA Saifuddin, In'am -
EKONOMIA Vol 8, No 5 (2019)
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This study aims to determine the effect of Motivation and Job Satisfaction on Employee Performance at PT. Taspen Persero Samarinda.Hypothesis based on the formulation of the problem in research 1. Suspected there is a positive and significant influence between the Motivation and Job Satisfaction together to the Performance of employees at PT. Taspen Persero Samarinda, 2. Suspected there is a positive and significant influence between the Motivation of Employee Performance at PT. Taspen Persero Samarinda, 3. Suspected there is a positive and significant influence between Job Satisfaction on Employee Performance at PT. Taspen Persero Samarinda.From the result of hypothesis test, it is used f test (test together by comparing f count and f table with significant level 95% or a = 0,05% F value 6,783 and Ftable 3,354 then Ho is rejected and Ha accepted. that the motivation variable (X1) and job satisfaction variable (X2) together have positive and significant influence on employee performance (Y) at PT Taspen Persero Samarinda.Conclusion based on research result at PT. Taspen Persero Samarinda showed that the variables Motivation and Job Satisfaction together affect the Performance of employees at PT. Tapen Persero Samarinda, and partially variable Motivation and Job Satisfaction affect on Employee Performance at PT Taspen Persero Samarinda
ANALISIS TINGKAT KESEHATAN BANKALTIMTARA PERIODE 2012 - 2016 -, Sahrul Hamdani
EKONOMIA Vol 8, No 1 (2019)
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Abstract

Analysis of Bankaltimtara Health Level for the 2012-2016 period at PT Bank East Kalimantan and North Kalimantan, Samarinda (under the guidance of Mr. Robin Jonathan as supervisor I and Mrs. Ida Rahmawati as supervisor II). The purpose of this study was to determine and analyze the soundness of Bankaltimtara in the period 2012-2016 which was assessed by the CAMEL method, namely to find out and analyze Bankaltimtara Financial Performance in the period 2012-2016 from CAR (Capital Adequacy Ratio), KAP (Earning Assets Quality) , NPM (Net Profit Margin), ROA (Return On Assets), BOPO (Operating Expenses versus Operating Income) and LDR (Loan to Deposit Ratio). The basic theory used in this study is Horne & Wachowicz Jr. (2012: 2) argues that the notion of financial management is: "Financial management is related to the acquisition of assets, funding, and asset management based on several general objectives". CAMEL Analysis in accordance with Bank Indonesia regulations Number 6/10 / PBI / 2004 dated April 12, 2004 concerning the rating system for Commercial Banks (State Gazette of the Republic of Indonesia number 38 in 2004, addition to State institutions Number 4382). The analytical tool used in this study is to use the CAMEL method with the following analytical tools: CAR (Capital Adequacy Ratio), KAP (Earning Asset Quality), NPM (Net Profit Margin), ROA (Retrun On Asset), BOPO (Operating Expenses to Operating Income), LDR (Loan to Deposit Ratio). The results showed that Bankaltimtara's health level in the 2012-2016 period was analyzed based on the ratio of CAR, KAP, NPM, ROA, BOPO and LDR. CAR ratio for the period of 2012 - 2016 in a healthy predicate according to Bank Indonesia standards CAR > 8%. The ratio of KAP for the period of 2012 - 2016 in a healthy predicate according to Bank Indonesia standard KAP < 6%. The NPM ratio for the period of 2012-2016 was in an unhealthy predicate according to Bank Indonesia standards > 66%. ROA ratio for the 2012-2016 period in a healthy predicate according to Bank Indonesia standards ROA > 0.5%. BOPO ratio for the 2012-2016 period in a healthy predicate according to Bank Indonesia BOPO standard < 96%. The LDR ratio for the 2012-2014 period was in a healthy predicate according to the Bank Indonesia LDR < 100% standard and the 2015-2016 period in an unhealthy predicate according to the Bank Indonesia LDR > 100% standard
PENGARUH HARGA, PROMOSI, DAN VIRAL MARKETING TERHADAP KEPUTUSAN MEMBELI PADA TOKO ONLINE “NUNU COLLECTION” MELALUI FACEBOOK -, Rika Wahyuni
EKONOMIA Vol 8, No 2 (2019)
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Abstract

This research aims to investigate the influence of pricing, promotion, and viral marketing on purchasing decisions of the online shop Nunu Colletion through Facebook. Sample as many as 90 respondents obtained using engineering incidental sampling. Meanwhile, the collection of data is done with online questionnaires of the online shop Nunu Collection customers that have made a purchase online. Multiple linear regression analysis used in this study to analyze the data statistically by using SPSS v23 statistical program tools.  Results from this study were the effect of variable pricing, promotion, and viral marketing positive significant influence on purchase decisions through the online shop Nunu Collection via Facebook. Promotion was variable that has most contributed. Through this research, the expectation of using Facebook as a tool to promote the online shop Nunu Collection product could be improved, because of every promotion could be directly received and prompt responded by consumers.
ANALISIS ANGGARAN DAN REALISASI BIAYA PRODUKSI PADA PERUSAHAAN DAERAH AIR MINUM (PDAM) TIRTA KENCANA KOTA SAMARINDA Diatarhani, Anggia Putri
EKONOMIA Vol 8, No 3 (2019)
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Abstract

The aim of this research is to find and analyze the cost variance, so the company could control the management of water production cost on Local Water Supply Utility (PDAM) Tirta Kencana Kota Samarinda, with the formulation of the problem : 1) Is there a favorable variance between the cost budget made with the realization on the materials cost in 2013 until 2017 on Local Water Supply Utility (PDAM) Tirta Kencana Kota Samarinda? 2) Is there a favorable variance between the cost budget made with the realization on the direct labor cost in 2013 until 2017 on Local Water Supply Utility (PDAM) Tirta Kencana Kota Samarinda?2) Is there a favorable variance between the cost budget made with the realization on the factory overhead cost in 2013 until 2017 on Local Water Supply Utility (PDAM) Tirta Kencana Kota Samarinda?. Theoretical basis in this study is Cost Accounting. The tool that is used to do this research is variance analysis of materials cost, variance alaysis of direct labor cost, and variance of factory overhead cost. The result of this research showed that Local Water Supply Utility (PDAM) Tirta Kencana Kota Samarinda, experience favorable variance and also unfavorable variance in the management of water production cost on the materials cost is favorable variance, on direct labor cost is unfavorable variance, and on factory overhead cost is favorable variance.

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