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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
 80   81   82   83   84 
ANALISA PENGARUH PROFITABILITAS TERHADAP HARGA SAHAM PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011 - 2015 Astrada, Danis Dirga Bangkit
EKONOMIA Vol 8, No 4 (2019)
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Abstract

Tujuan penelitian adalah untuk mengetahui pengaruh profitabilitas terhadap harga saham perusahaan pertambangan di BEI tahun 2011 – 2015.Metode yang digunakan dalam penelitian ini mengambil dari 29 perusahaan pertambangan, didapatkan 4 sample yang sesuai dengan kriteria. Pengujian statistik menggunakan program spss 23.00.Hasil penelitian secara simultan menujukan bahwa variabel tidak berpengaruh signifikan. Secara parsial menunjkan bahwa variable ROA berpengaruh signifikan terhadap harga saham, ROE tidak berpengaruh signifikan terhadap harga saham,dan EPS tidak berpengaruh signifikan terhadap harga saham.
ANALISIS PENGARUH RASIO PROFITABILITAS TERHADAP HARGA SAHAM PADA PERUSAHAAN SUB SEKTOR INDUSTRI ( KERAMIK, PORSELEN DAN KACA ) -, Lusia Mandasari
EKONOMIA Vol 7, No 4 (2018)
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Abstract

This Formula research internal issue" Is ratio of net margin profit, asset on return, equity on return, and earning per share have an effect on signifikan to share price which enlist at BEI sector sub of industry (ceramic, Porselen, and glass) in the year 2011-2015?This research aim to to know influence of ratio of net margin profit, asset on return, equity on return, and earning per share have an effect on significant to share price which enlist at BEI industrial sector sub (ceramic, Porselen, and glass) in the year 2011-2015.Research method by using obtained data of Effect Exchange Indonesia. Population is all company of ceramic industrial sector sub, glass and porselen which enlist in BEI 2011-2015. Research Sampel counted 6 company Analyzer the used doubled linear regresi which where beforehand have to test classic assumption.Pursuant to result of solution and research hence Ratio of net margin profit (NPM) have an effect on not signifikan to share price which enlist in BEI industrial sector sub (ceramic, Porselen, and glass). ratio of Return asset on (ROA) not have an effect on signifikan to share price which enlist in BEI industrial sector sub (ceramic, Porselen, and glass). ratio of Return equity on (ROE) not have an effect on signifikan to share price which enlist in BEI industrial sector sub (ceramic, Porselen, and glass). ratio of Earning per share (EPS) have an effect on signifikan to share price which enlist in BEI industrial sector sub (ceramic, Porselen, and glass). Profitability ratio (NPM, ROA, ROE, and EPS) having an effect on significan to share price which enlist in BEI industrial sector sub (ceramic, Porselen, and glass)
PENGARUH BAURAN PEMASARAN TERHADAP KEPUTUSAN PEMBELIAN KORAN KALTIM POST DI KOTA SAMARINDA -, Muhammad Rizali
EKONOMIA Vol 8, No 2 (2019)
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Abstract

The purpose of this study was to determine the effect of products, prices, promotions, and distribution on purchasing decisions of Kaltim Post newspapers both partially and simultaneously. Broadly speaking the problem is formulated as follows, whether there is influence of product, price, promotion, distribution on purchasing decisions in the Kaltim Post newspaper.The theoretical basis of this research is marketing management that focuses on the marketing mix. The hypothesis proposed is that there are positive and significant influences on products, prices, promotions, distribution on purchasing decisions of the Kaltim Post newspaperThe analytical tool used is multiple linear regression with t test and F test. Primary data obtained from 30 people of Kaltim Post customers in Samarinda City were taken by Purposive sampling technique.The results showed that the purchasing decision of the Kaltim newspaper on product, price, promotion, and distribution was very high, which meant that the contribution of all variable effects on purchasing decisions, while others were influenced by factors other than product, price, promotion, and distribution. The results of the t test show that all marketing mix variables partially have a positive and significant effect on the purchasing decisions of the Kaltim Post newspaper. This means that the better the consumer's perception of the product, price, promotion and distribution, the higher the level of consumer decision to buy the Kaltim Post newspaper. The results of the F test analysis show that all marketing mix variables simultaneously have a significant effect on purchasing decisions of the Kaltim Post newspaper.
PENGARUH SUASANA TOKO DAN LOKASI TERHADAP MINAT BELI KONSUMEN PADA TOKO YUDI JAYA ELEKTRONIK DI SAMARINDA Pratiningsih, Irma -
EKONOMIA Vol 8, No 5 (2019)
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Abstract

The influence of the store atmosphere anda location on consumer buying interest in the electronic yudi jaya shop in samarinda. Marketing Management Departement Faculty of Economics, University 17 Agust 1945 Samarinda. Guided by Mrs. Mardiana and Mr. Sarwo Eddy Wibowo.The purpose of this study was to determine the effect of store atmosphere and location on consumer buying interest at Yudi Jaya Electronik shop in Samarinda. This research was conducted at Yudi Jaya ElectronikSamarinda store, the samples taken were 96 respondents with incidental sampling method. Data collection by distributing questionnaires using a 5-point likert scale to measure each indicator. The analysis technique used is multiple linear regression. The results of this study indicate that the store atmosphere and location has a significant effect simultaneously on consumer buying interst in the Yudi Jaya Electronik shop in Samarinda. The atmosphere of the store and location have a significant effect simultaneously on consumer buying interest in the Yudi Jaya Electronik shop in Samarinda
Analisis Sistem Pengendalian Intern Persediaan Obat di Rumah Sakit Umum Daerah I.A Moeis Murniati, - -
EKONOMIA Vol 8, No 2 (2019)
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Abstract

Inventory internal control is an action taken to direct activities so that the objectives can be achieved effectively, efficiently and economically, all resources can be utilized and protected, data and reports can be trusted and presented fairly, and compliance with all applicable regulations. If the control information system that is run by a business entity does not apply the elements of the internal control system and does not relate to each other harmoniously, the effectiveness of internal control of inventory will be difficult to achieve because one of the main objectives of internal control information systems is to improve internal control.               The purpose of this study was to determine whether the system of planning and controlling drugs in the unit of pharmacy installation of RSUD I.A Moeis Samarinda. Based on the formulation of the problem and the basis of the theory that has been stated in this study is the control of drug supplies iInventory internal control is an action taken to direct activities so that the objectives can be achieved effectively, efficiently and economically, all resources can be utilized and protected, data and reports can be trusted and presented fairly, and compliance with all applicable regulations. If the control information system that is run by a business entity does not apply the elements of the internal control system and does not relate to each other harmoniously, the effectiveness of internal control of inventory will be difficult to achieve because one of the main objectives of internal control information systems is to improve internal control.               The purpose of this study was to determine whether the system of planning and controlling drugs in the unit of pharmacy installation of RSUD I.A Moeis Samarinda. Based on the formulation of the problem and the basis of the theory that has been stated in this study is the control of drug supplies in the pharmaceutical installation unit of RSUD I.A Moeis Samarinda not in accordance with the elements of internal control.               This type of research is a comparison method which compares the internal control system applied to the pharmacy installation of RSUD I.A Moeis Samarinda with an internal control system according to the theory and uses a flow chart. Also included is a questionnaire-shaped interview process according to data using question and answer with related sections.            Based on the results of the analysis, the system and accounting procedures for drug inventories at the RSA I.A Moeis pharmaceutical installation unit in Samarinda are in accordance with the elements of internal controln the pharmaceutical installation unit of RSUD I.A Moeis Samarinda not in accordance with the elements of internal control.               This type of research is a comparison method which compares the internal control system applied to the pharmacy installation of RSUD I.A Moeis Samarinda with an internal control system according to the theory and uses a flow chart. Also included is a questionnaire-shaped interview process according to data using question and answer with related sections.            Based on the results of the analysis, the system and accounting procedures for drug inventories at the RSA I.A Moeis pharmaceutical installation unit in Samarinda are in accordance with the elements of internal control
ANALISIS PROFITABILITAS DAN NILAI PASAR PT ASTRA INTERNATIONAL TBK SEBELUM DAN SESUDAH AKUISISI Inayah, - Rani
EKONOMIA Vol 8, No 5 (2019)
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Abstract

Salah satu strategi yang dapat ditempuh oleh dunia usaha untuk memperluas usahanya adalah dengan melakukan akuisisi. Penelitian ini bermaksud membandingkan kinerja perusahaan PT Astra International Tbk berupa ROA, ROE, GPM, dan PER pada periode satu tahun sebelum dan satu tahun sesudah akuisisi.Penelitian ini bertujuan untuk mengetahui: Profitabilitas (Return On Assets, Return On Equity, Gross Profit Margin) dan Nilai Pasar (Price Earning Ratio) sebelum akuisisi tahun 2014 dan sesudah akuisisi tahun 2016.Hasil analisis rasio keuangan dan analisis komparatif menunjukkan bahwa: 1) diperoleh hasil untuk variabel ROA tahun 2014 sebesar 9.37% dan untuk 2016 sebesar 6.99%. Hasil tersebut dapat diketahui bahwa ROA mengalami penurunan sesudah akuisisi. 2) diperoleh hasil untuk variabel ROE tahun 2014 sebesar 18.39% dan untuk 2016 sebesar 13.89%. Hasil tersebut dapat diketahui bahwa ROE mengalami penurunan sesudah akuisisi. 3) diperoleh hasil untuk variabel GPM tahun 2014 sebesar 19.24% dan untuk 2016 sebesar 20.12%. Hasil tersebut dapat diketahui bahwa GPM mengalami peningkatan sesudah akuisisi. 4) diperoleh hasil untuk variabel PER tahun 2014 sebesar 15.56 Kali dan untuk 2016 sebesar 22.28 Kali. Hasil tersebut dapat diketahui bahwa PER mengalami peningkatan sesudah akuisisi.Hasil penelitian menyimpulkan: 1) bahwa H1 hipotesis ditolak maka artinya ROA sesudah akuisisi tahun 2016  lebih rendah dibandingkan sebelum akuisisi tahun 2014. 2) bahwa H2 hipotesis ditolak maka artinya ROE sesudah akuisisi tahun 2016  lebih rendah dibandingkan sebelum akuisisi tahun 2014. 3) bahwa H3 hipotesis diterima maka artinya GPM sesudah akuisisi tahun 2016  lebih tinggi dibandingkan sebelum akuisisi tahun 2014. 4) bahwa H4 hipotesis diterima maka artinya PER sesudah akuisisi Tahun 2016 lebih tinggi dibandingkan sebelum Akuisisi Tahun 2014.
SISTEM AKUNTANSI PENGGAJIAN PADA CV. MAHKOTA SPORT DI SAMARINDA Danna Solihin, Yuliana Ari H.Eddy Soegiarto
EKONOMIA Vol 9, No 1 (2020)
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Abstract

notes, and report) and collect it tobecome financial information, then report it to easily management in company financial management, the sales system is a component that is paid by the company the employees as a service for the performance that has been given to the company, such compensation is usually given to employess.                                                                        The purpose of this thesis research is to find out and analyze the implementation of the CV. Mahkota Sport accounting sistem.                                                                        The author analysis the payroll system on the CV. Mahkota Sport by using comparing the system applied in the company with the actul system according to the theory and comparing the flow chart attached to the interview process in the form of aquestionnaire which means that according to data by using many answer or interview with part of the related part is accounting for 4 person                                                                        Results analysis mentioning the accounting system at CV. Mahkota Sport is enough according to meed internal control which is supported with questionary results from 16 items questions with score answer yes 75% CV. Mahkota Sport satisfies the elements of a good internal control system. However, there are a number of things that need to be considered, namely in depth examination. Based system implemented by the company has been carried out quite well.
PENGARUH STRATEGI MARKETING MIX TERHADAP KEPUASAN PELANGGAN ( Studi Kasus Pada Café FHO ( Funtastic Hangout ) di Samarinda ) Fami, - -
EKONOMIA Vol 8, No 5 (2019)
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Abstract

The purpose of the study was to determine and analyze the influence of marketing mix strategies: product, price, place, promotion, people, physical evidence, and the process of customer satisfaction at Cafe Funtastic Hangout in SamarindaThe problems in this are as follows: Is the marketing mix: product, price, place, promotion, people, physical evidence, and process affect customer satisfaction Cafe Funtastic Hangout in Samarinda?Analysis Results: 1) The results of the t test indicate that the Product variable (X1) has no significant effect on Customer Satisfaction directly. Then it can be seen that the relationship of the Product variable (X1) to Customer Satisfaction (Y) is 0.173. 2) The results of the t test show that the Price (X2) variable does not affect Customer Satisfaction directly. Then it can be seen that the relationship of Price (X2) to Customer Satisfaction (Y) is -0.357. 3) The results of the t test show that the Place variable (X3) has a significant effect on Customer Satisfaction directly. Then it can be seen that the relationship of Place variable (X3) to Customer Satisfaction (Y) is 0.519. 4) The result of the t test shows that the Promotion (X4) variable has no significant effect on Customer Satisfaction and it can be seen that the relationship of Promotion (X4) to Customer Satisfaction (Y) is equal to -0.252. 5) The results of the t test show that the People variable (X5) has no significant effect on customer satisfaction. Then it can be seen that the relationship of the People variable (X5) to Customer Satisfaction (Y) is -0.086. 6) The results of the t test indicate that the Physical Evidence (X6) variable has no significant effect on customer satisfaction. Then it can be seen that the relationship of Physical variable (X6) to Customer Satisfaction (Y) is 0.160. 7) The results of the t test show that the Process (X7) variable has no significant effect on customer satisfaction. Then it can be seen that the relationship between Process (X7) and Customer Satisfaction (Y) is -0.195
ANALISIS PENYAJIAN LAPORAN KEUANGAN PADA PT. GARUDA SAKTI SENDAWAR Umi Kulsum, Abdillah Fauzi, Elfreda Aplonia Lau,
EKONOMIA Vol 9, No 1 (2020)
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Abstract

The formulation of this research problem is whether the presentation of financial statements at PT. Garuda Sakti Sendawar has been in accordance with the provisions of presentation of financial statements SAK ETAP Year 2016. This study aims to know and present the financial statements at PT. Garuda Sakti Sendawar based on SAK ETAP Year 2016.            The basic theory used in this study is financial accounting that focuses on the presentation of financial statements based on the financial accounting standards of entities without public accountability in 2016. To analyze the authors use the formula Dean J. Champion.            The hypothesis of this study is the presentation of financial statements at PT. Garuda Sakti Sendawar Year 2014, 2015 and 2016 not in accordance with SAK ETAP Year 2016.The analytical tool used is the presentation of financial statements according to Financial Accounting Standards Entity Without Public Accountability (SAK ETAP) Year 2016.            The results of presentation of financial statements at PT. Garuda Sakti Sendawar 2014, 2015 and 2016 are not suitable according to SAK ETAP Year 2016 with a percentage range of 12.5%, so the hypothesis of this study is accepted.
PENGARUH GAYA KEPEMIMPINAN, MOTIVASI DAN DISIPLIN KERJA TERHADAP KINERJA PEGAWAI PT.TERAS PURAI TANAJAYA DI DESA MENCIMAI KUTAI BARAT Taghfirul Azhima Yoga Siswa3, Ronald James Mozes Robin Jonathan
EKONOMIA Vol 9, No 1 (2020)
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Abstract

The purpose of this study to determine: 1) To find out the leadership style on the performance of PT. Teras Purai Tanajaya employees in Mencimai Village, Kutai Barat. 2) To find out the motivation for the performance of employees of PT. Teras Purai Tanajaya in Mencimai Village, Kutai Barat. 3) To find out the work discipline on the performance of the employees of PT. Teras Purai Tanajaya in Mencimai Village,Kutai Barat. 4) To know the style of leadership, motivation and discipline on the performance of employees of PT. Teras Purai Tanajaya in Mencimai Village Kutai Barat.Analysis tools include Validity Test, Reliability Test, Normality Test, Linearity Test, Heterokedasticity Test, Multicollinearity Test, Autocorrelation Test, Analysis of Multiple Linear Regression, R Square Test, Partial Test and Simultaneous Test. Furthermore, data processing is done to change the results data from research into a new information that can be used in making conclusions.The results of data analysis in this study indicate that the leadership style variable has a positive and significant influence on the performance of employees of PT. Teras Purai Tanajaya in Mencimai Village Kutai Barat. Work motivation variables have a positive and significant influence on the performance of employees of PT. Teras Purai Tanajaya in Mencimai Village Kutai Barat. Work discipline variables have a positive and significant influence on the performance of employees of PT. Teras Purai Tanajaya in Mencimai Village Kutai Barat. Leadership style, work motivation and work discipline have a positive and significant influence together on the performance of employees of PT. Teras Purai Tanajaya  in Mencimai Village Kutai Barat

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