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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
 79   80   81   82   83 
PENGARUH DEBT TO EQUITY RATIO, RETURN ON ASSETS DAN CURRENT RATIO TERHADAP DIVIDEND PAYOUT RATIO PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2013-2015 -, Agung Widjaksono
EKONOMIA Vol 7, No 4 (2018)
Publisher : EKONOMIA

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Abstract

The investor invest to a go public company in a form of stocks, by their aim to get profit from the company that they invest in a form of dividend. The investors like companies that are able to distribute dividends well (stable), therefore before investing the investor is have to do an analysis about a ratio to divide the dividend by analyzing the finance ratio such as Debt to Equity Ratio (DER), Return On Assets and Current Ratio toward Dividend Payout Ratio in manufacturing companies listed on BEI period 2013-2015 The purpose of this research is to analyze and to find the influence of Debt to Equity Ratio (DER), Return On Assets (ROA) and Current Ratio (CR) to Dividend Payout Ratio (DPR) either partially or simultaneously at manufacturing companies listed on BEI period 2013-2015.The Population and sample in this research are all manufacturing companies listed on BEI period 2013-2015. The sampling technique used purposive sampling method and obtained a sample of 27 companies. The type of data used is secondary data. Methods of data collection using documentation method. The analysis technique used is multiple linear regression.The results showed that: (1) Debt to Equity Ratio has significant effect to Dividend Payout Ratio. (2) Return On Assets has significant effect to Dividend Payout Ratio. (3) Current Ratio has significant effect to Dividend Payout Ratio. (4) Debt to Equity Ratio, Return On Assets and Current Ratio have significant effect to Dividend Payout Ratio.
PROGRAM STUDI AKUNTANSI FAKULTAS EKONOMI UNIVERSITAS 17 AGUSTUS 1945 SAMARINDA Putri, Riska Diana
EKONOMIA Vol 8, No 2 (2019)
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Abstract

The researchers really wanted to know the causes of errors and mistakes that often occur, including missing inventory items, as well as the purpose of this study, so that researchers know the internal control procedures contained in the trading company, so that the company gets additional insight into control procedures internally in accordance with the existing Internal Control Standards, as well as adding insight and references to the reader. The basic theory in this research is Accounting Information System, Accounting Information System is an information system that handles everything related to Accounting. The inventory accounting system aims to record the mutations of each type of inventory stored in the warehouse. Inventory security issues are the main problem experienced by every type of trading business. A good inventory internal control procedure is needed by trading companies because this is able to minimize these risks. based on the description, this study takes the title "Analysis of Internal Control of Merchandise Inventory at PT. Ramayana Lestari Sentosa Tbk. Samarinda Branch. Researchers this time also took the steps of qualitative methods that tend to use analysis and focus on facts in the field. The analytical tool used is a comparison of the relative values to determine the suitability of the company against the elements of internal control that are applied after conducting an interview by providing questions that have been provided in the form of questionnaires, so that researchers can find out the level of the procedures applied. The results of the study, it can be concluded that the procedures that exist at PT. Ramayana Lestari Sentosa Tbk. The Samarinda Branch is in full compliance with the existing Internal Control Standards, although there are still a few weaknesses, namely the vulnerability of theft in the sales area caused by a lack of equipment that can detect stolen items, damaged goods due to being too long in the warehouse.
PENERAPAN SISTEM INFORMASI AKUNTANSI ATAS SIKLUS PENDAPATAN PADA PT. PLN (PERSERO) RAYON SAMARINDA SEBERANG Muhyar, Edy Muhyar
EKONOMIA Vol 8, No 3 (2019)
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Abstract

Edy Muhyar, Faculty of Economics, University August 17, 1945 Samarinda, Application of Accounting Information Systems for the Revenue Cycle at PT. PLN (Persero) Samarinda Seberang Rayon, under the guidance of Mrs. Mardiana and Mrs. Camelia Verahastuti.The accounting information system implemented at PT. PLN (Persero) Rayon Samarinda Seberang as well as in general but based on observations of the accounting information system has not gone well, this is due to the lack of skills (skills) possessed in using customer data processing applications, so that learning and training is needed. In addition, in carrying out the task there is a dual function, so the possibility of an indication of detrimental to PT. PLN (Persero) Samarinda Seberang Rayon. The author chose PT. PLN (Persero) Rayon Samarinda Seberang as the object of research because it is interested in the problem of accounting information systems for the income cycle. The purpose of this study was to determine the application of accounting information systems for the income cycle carried out at PT. PLN (Persero) Samarinda Seberang Rayon based on internal control components.The analytical tool used in this study is comparing the components of the internal control system and flowchart according to the theory with the internal control system applied to PT. PLN (Persero) Samarinda Seberang Rayon and questionnaire.After going through the research phase, analysis and discussion is known that the internal control system applied by PT. PLN (Persero) Rayon Samarinda Seberang is in accordance with the components of internal control, this is seen from the results of the study which obtained 83.2% which means it is very suitable. Thus, the proposed hypothesis is that the application of accounting information systems to the income cycle at PT. PLN (Persero) Samarinda Seberang Rayon, not in accordance with the components of internal control rejected) .
ANALISIS LAPORAN KEUANGAN DALAM MENGUKUR KINERJA KEUANGAN PADA PT. PELABUHAN INDONESIA IV (PERSERO) CABANG SAMARINDA -, Siti Asiyah
EKONOMIA Vol 8, No 5 (2019)
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Abstract

PT. Pelabuhan Indonesia IV (Persero) Branch Samarinda 2014-2016 period is measured by the Likuditas Ratio in terms of Current Ratio. 2) financial performance of PT. Pelabuhan Indonesia IV (Persero) Branch Samarinda in the 2014-2016 period is measured by the Solvency Ratio in terms of Debt to Asset Ratio. Financial performance of PT. Pelabuhan Indonesia IV (Persero) Branch Samarinda in the 2014-2016 period is measured by the Profitability Ratio in terms of the Net Profit Margin.The theory of this research is financial management that focuses on financial statment analysis, using three ratio ratios, solvency ratios and profitability ratos. Each ratio is taken by one variable, namely Current Ratio for Liquidity ratio, Debt to Asset Ratio for solvency ratio and Net Profit Margin for profitability ratio. The analytical tool used is the liquidity ratio in terms of Current Ratio. Solvency ratio which is viewed from Debt to Asset Ratio. And profitability ratios are reviewed from Net Profit Margin.The results of the study show : 1) Current Ratio has increased in 2015 and there was a decline in 2016 the decline was due to reduced assets of the company so that liquidity decreased very sharply. 2) Debt to Asset Ratio has decreased in 2015 and has increased in 2015, the increase in corporate performance has decreased with the increasing portion of debt in asset funding, 3) Net Profit Margin has decreased in the period 2014 to 2016 due to net income after income tax increases, which is greater than operating income.
PENGARUH MODAL KERJA TERHADAP LIKUIDITAS PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Hikmah, Nurul Nurul
EKONOMIA Vol 8, No 1 (2019)
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Abstract

      The formulation of the problem in the increase in cash turnover, receivable turnover, inventory turnover and working capital turnover in pharmaceutical companies listed on Indonesia Stock Exchange for the period 2014-2016.      The theoretical basic for this research is financial management which focuses on working capital which consists of cash turnover, accounts receivable turnover, inventory turnover and liquidity ratio. the analytical tool used is cash turnover accounts receivable turnover, inventory turnover and liquidity.      The hypothesis in this study is an increase in cash turnover, inventory turnover and working capital turnover followed by an increase in liquidity (current ratio) in pharmaceutical companies listed on the Indonesia Stock Exchange for the period 2014-2016.      The results of this study stated that the increased in cash turnover was not accompanied by an increase in liquidity in pharmaceutical companies listed on the indonesia stock exchange in 2014-2016 the hypothesis was rejected. The increase in receivable turnover is not accompanied by an increase in liquidity in pharmaceutical companies listed on the indonesia stock exchange in 2014-2016 hypothesis was rejected. The increase in inventory turnover wasn’t accompanied by an increase in liquidity in pharmaceutical companies listed on the indonesia stock exchange in 2014-2016 hypothesis was rejected. The increase in working capital turnover wasn’t accompanied by an increase in liquidity in pharmaceutical companies listed on the indonesia stock exchange in 2014-2016 hypothesis was rejected.
ANALISIS PENGAKUAN PENDAPATAN DAN BEBAN PT. TBK SAMARINDA BERDASARKAN PSAK NO 34 ( REVISI 2015 ) Wulandari, - Amelia
EKONOMIA Vol 8, No 1 (2019)
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Abstract

Revenue and Expense Recognition Analysis of PT.TBK Samarinda  Based on PSAK No. 34 (Revised 2015) period of  February 2018 under the guidance of Robin Jhonatan and Ivana Nina Esterlin Barus.This writing aims to determine the recognition of income and expenses PT. TBK Samarinda are in compliance with PSAK No. 34 (Revision 2015) or not.The author put forward the hypothesis as follows: "that the recognition of income and expenses on the company of PT. TBK  Samarinda have not complied with Statement of Financial Accounting Standards (PSAK) No. 34 (Revised 2015). "To test the truth of the hypothesis that has been proposed, the authors compare the calculation of financial statements of PT. TBK Samarinda with financial statements according to Statement of  Financial Accounting Standards (PSAK) No. 34 (Revision 2015) which the result is the calculation of PT. TBK Samarinda have not complied with Statement of Financial Accounting Standards (PSAK) No. 34 (Revised 2015).From the results of the analysis it can be concluded that the recognition of income at PT. TBK Samarinda are companies recognizing revenues based on physical progress in which the company recognizes physical based on settlement income, whereas based on PSAK No. 34 (Revised 2015) using cost to cost method, cost to cost approach method gives a more reasonable description in recognizing income when compared with physical approach so that the author's hypothesis is accepted.
ANALISIS RASIO AKTIVITAS DAN PROFITABILITAS PADA PT. PELINDO IV (PERSERO) CABANG SAMARINDA TAHUN 2013 - 2017 Silitonga, Ruben Winter
EKONOMIA Vol 8, No 2 (2019)
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Abstract

Ruben Winter Silitonga, Activity and Profitability Analysis at PT. Pelindo IV (Persero) Samarinda Branch 2013 - 2017, under the guidance of Mr. Robin Jonathan and Mr. Murfat Effendi.Formulation of the problem whether the level of activity and profitability level of PT. Pelindo IV (Persero) Samarinda Branch in 2013 - 2017 in terms of activity ratio and profitability ratio, experienced growth.This research was conducted at PT. Pelindo IV (Persero) Samarinda Branch. Data sources include secondary data. Data collection technique use interviews with related parties and observations.The basic theory used in this study is financial management. While the analysis tool uses two ratios; activity ratios are total assets turnover ratio, fixed assets turnover ratio and working capital turnover, profitability ratios are net profit ratios margin, return on investment and return on equity.Based on the calculation of total assets turnover, it decreased in 2017 compared to 2013, seen from fixed asset turn over has decreased in 2017 compared to 2013, seen from the working capital turnover ratio experienced growth in 2017 compared to 2013. Then the net profit margin ratio decreased in 2017 compared to 2013, seen from the return on investment experienced a decline in 2017 compared to 2013 and the ratio of return on equity decreased in 2017 compared to 2013.It was concluded that the total assets turnover and fixed asset turnover  overall decreased, this is due to the growth in total asset turnover and fixed assets turnover in the final year (in 2017) lower than the base year (in 2013), while overall working capital turnover experienced growth, This is due to the higher working capital turnover in the end of 2017 compared to the base year in 2013. For the overall profitability ratio has decreased, This is due to the turnover of the net profit margin ratio, return on investment, and return on equity in the final year (2017) lower than the base year (in 2013). 
ANALISIS PERSEDIAAN BAHAN BAKU PADA PRODUKSI TAHU PAK BAMBANG DI KECAMATAN SAMARINDA ULU KOTA SAMARINDA Negara, Andre Abdini
EKONOMIA Vol 8, No 4 (2019)
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Abstract

Andre Abdini Negara: Analysis of Inventory of Raw Materials in Tahu Pak Bambang Production in Samarinda Ulu District, Samarinda City. Under the guidance of Mr. H. Eddy Soegiarto K. and Mrs. Andi Indrawati.This research was conducted to find out whether the amount of purchases or orders of soybean raw materials made by home industries tahu Pak Bambang was economical, and whether the frequency of buying or ordering soybean raw materials made by home industries Tahu Pak Bambang was optimal.The analysis used in this study is an analysis of the optimal number of purchases or orders, the frequency of economical purchases or orders, and total inventory costs based on the Economic Order Quantity (EOQ) method and then compared with calculations according to home industry.Based on the results of the analysis, it is known that the amount of raw material purchase or order of tofu production in the form of soybeans that has been carried out by home industry Tahu Mr. Bambang during the period of January to April 2019 is not yet economical. Besides that, the frequency of buying or ordering raw materials for tofu production in the form of soybeans that have been carried out by home industries Tahu Mr. Bambang during the period of January to April 2019 is not optimal, as well as the total cost of raw material production in the form of soybeans issued by the home industry Tahu Mr. Bambang that during the period of January to April 2019 was higher than the total cost of soybean raw material supplies based on the Economic Order Quantity (EOQ) method
PENGARUH PROFESIONALISME DAN DISIPLIN SERTSA LINGKUNGAN KERJA TERHADAP PRODUKTIVITAS KERJA KARYAWAN PADA PT. KTC COAL MINING & ENERGY DI SAMARINDA -, Hijriani Muharam
EKONOMIA Vol 8, No 1 (2019)
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Abstract

The purpose of this study was to determine 1) the influence of professionalism on work productivity, 2) the influence of discipline on work productivity and, 3) the influence of the work environment on work productivity.Professionalism (X1) has a positive and significant effect on the work productivity of employees of PT KTC Coal Mining & Energy Samarinda. The theory used in this study is about Human Resource Management. Management is the science and art of planning, organizing, directing and supervising the efforts of the members of the organization in the use of organizational resources to achieve previously stated goals. Human Resource Management is a field of management that specializes in studying relationships and the role of humans in organizations.Analysis tools and hypothesis testing in this study use multiple regression analysis or multiple regression tools which consist of simultaneous test (simultaneous test) and partial test (each test). As for the data analysis process using the SPSS model 20 statistical tool.Work discipline (X2) has a positive and significant effect on the productivity of employees of PT KTC Coal Mining & Energy Samarinda. This is because there is an influence between the two variables, where the value of t count is greater than t table with the level of sig. 0.001 <0.05. This shows that there is a positive or significant influence or relationship between work discipline variables on work productivity.The work environment (X3) has a positive and significant effect on the work productivity of employees of PT. KTC Coal Mining & Energy Samarinda. This is because there is an influence between the two variables, where the value of t count is greater than t table with the level of sig. 0,000 <0,05. This shows that there is a positive or significant.
ANALISIS TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN ALOKASI DANA DESA (ADD) (Studi Kasus Pada Desa Bukit Pariaman Kecamatan Tenggarong Seberang Kabupaten Kutai Kartanegara) -, Nining Sumarni
EKONOMIA Vol 8, No 2 (2019)
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Abstract

This study aims to determine whether in Bukit Pariaman Village, Tenggarong District across Kutai Kartanegara District in the management of Village Fund Allocation from 2015-2017, it has been carried out transparently and accountably in accordance with the Regulation of the Minister of Home Affairs Number 113 of 2014 Article 2 paragraph 1.The basic theory used in this study is public sector financial management that focuses on transparency and accountability in financial management, especially the management of Village Fund Allocation (ADD). This research hypothesis is the Management of Village Fund Allocation (ADD) in Bukit Pariaman Village, Tenggarong District across Kutai Kartanegara District, which has been carried out transparently and accountably.The analytical tool used is an analytical tool for transparency and accountability in managing Village Fund Allocation.The results showed that the Management of Village Fund Allocation (ADD) in Bukit Pariaman Village in 2015-2017 had been carried out transparently and accountably with iinterval answers 1.9 (transparency) and 1.96 (accountability) so that the hypothesis in this study was accepted

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