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INDONESIA
EKONOMIA
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Core Subject : Economy,
Jurnal yang memuat tulisan artikel dan penelitian tentang ilmu akuntansi dan manajemen.
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Articles 976 Documents
PENGARUH LIKUIDITAS, PROFITABILITAS DAN PERTUMBUHAN PENJUALAN TERHADAP HARGA SAHAM PADA PERUSAHAAN PROPERTY YANG TERDAFTAR DI BURSA EFEK INDONESIA Anggela, - Fellicia
EKONOMIA Vol 8, No 5 (2019)
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By taking the title of Influence Liquidity, Profitability, and sales growth on stock prices in the sub-sector companies Property listed on the Indonesia Stock Exchange (BEI). The data used in this study is secondary data in the form of financial statements of 2010-2014 obtained from the official website of Indonesia Stock Exchange namely www.idx.co.id.This study uses 11 samples companies that meet the criteria of testing. So that the amount of data to be analyzed amounted to 55. Before performing the data analysis techniques, first tested the classical assumption. Hypothesis testing using multiple linear regression test by f test, and t test with SPSS 16.0 for Windows software. The result of simultaneous research shows that variable of current ratio, return on equity, and penjulan growth have no significant effect to stock price, where the value of Fcount <Ftable or Fcount 0.160 < Ftable 2.79. Partially indicate that variable of Current Ratio have no significant effect to stock price, where Tcount < Ttable or Tcount = 0,02 < Ttable = 2,005. Return On Equity has no significant effect on stock price, where tcount < Ttable or Tcount = -1,444 < Ttable = 2,005. The growth of sales has no significant effect on stock prices, where the value of Tcount < Ttable or Tcount = 0,310 < Ttable 2,005.
ANALISIS KINERJA KEUANGAN PADA PERUSAHAAN TEKSTIL DAN GARMEN YANG TERDAFTAR DI BEI (PERIODE 2015-2017) Camelia Verahastuti, Nur Hasanah, H. Eddy Soegiarto K ,
EKONOMIA Vol 9, No 1 (2020)
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Textile and garment companies that are the object of research is PT Indo Rama Synthetics Tbk, PT Pan Brothers Tbk, PT Ricky Putra Globalindo Tbk, PT Star Petrochem Tbk, PT Trisula Internasional Tbk dan PT Nusantara Inti Corpora Tbk. The analysis technique used are current ratio, quick ratio, debt to assets ratio, debt to equity ratio, return on assets and return on equity. The date used is the companies financial statement in 2015-2017.The theory of this research is that financial management focuses on financial ratio analysis using 3 ratios, namely liquidity ratios, solvency ratios and profitability ratios. This study uses a descriptive method in which the authors describe the financial performance of textile and garment companies listed for period 2015, 2016, 2017.The results showed : 1) The liquidity ratio in the current ratio and quick ratio has increased from year to year, seen from the industry average, PT Pan Brothers Tbk has the best performance in terms of liquidity ratios compared to other companies. 2) Solvability ratio on debt to assets ratio and debt to equity ratio fluctuate from year to year, seen from the industry average, PT Star Petrochem Tbk has the best performance in terms of solvency ratio compared to other companies. 3) Profitability ratios on return on assets and return on equity have decreased from year to year, seen from the industry average, PT Trisula Internasional Tbk has the best performance in terms of profitability ratios compared to other companies
Analisis Kinerja Keuangan Pada Koperasi CU ( Credit Union ) Daya Lestari Periode 2016-2018 Berdasarkan Rasio Arus Kas Chrisman Thalib, Chrisman Chrisman
EKONOMIA Vol 8, No 5 (2019)
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ABSTRACT The purpose of this study is to find out and analyze the financial performance of the Sustainable Power Credit Union Cooperative for the period 2016-2018 with the application of operating cash flow ratios.The data analysis technique used is financial ratio analysis, which is the operating cash flow ratio in terms of the ratio of operating cash flows, interest, capital expenditure, total debt, and net income.The results of the study show the financial performance of the Daya Lestari Credit Union Cooperative in 2016, 2017, 2018, the operating cash flow ratio, current liabilities show a number of 0.0737, 0.0251, 0.0575 below 1 and financial performance is not good. Cash coverage against Interest 1.8936, 1.3219, 1.8355 financial performance above 1 is good. Capital Expenditures, 0.6337, 0.1124, 0.2429 Financial performance below 1 is not good. Total Debt, 0.0697, 0.0237, 0.0541 Financial performance below 1 is not good. Net Profit, 41,9027, 48,6474, 15,4912 financial performance above 1 Good. It can be concluded that the financial performance of the Cooperative Credit Union measured by the number of operating cash flow ratios during 2016-2018 is said to be poor.  
ANALISIS MODAL KERJA DAN TINGKAT PROFITABILITAS (Pada PT. Bara Jaya Internasional Tbk Pada Tahun 2013-2017) Danna Solihin, Marlina, Mardiana,
EKONOMIA Vol 9, No 1 (2020)
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Working capital is very important for companies, because companies always need working capital to finance their daily operations. The purpose of this study is to find out and analyze working capital as measured by working capital turnover and profitability as measured by return on investment at PT. Bara Jaya Internasional Tbk in 2013-2017 was higher or lower compared to the industry average of mining companies listing on the IDX.The research method used in this study focused on PT. Bara Jaya Internasional Tbk which focuses on financial statements, which consist of balance sheet and profit / loss report. The report is used to analyze working capital and the level of profitability measured using working capital turnover and return on investment (ROI).Working capital turnover in 2013 amounted to 5 times, in 2014 amounted to 1 time, in 2015 amounted to 0.2 times, in 2016 amounting to (0.1) times and in 2017 (0.1) times. The return on investment in 2013 was 0.9%, in 2014 amounted to 3%, 2015 was (9%), 2016 was (18%), and 2017 was (30%).The conclusion of this study is that working capital as measured by working capital turnover and the level of profitability as measured by return on investment at PT. Bara Jaya Internasional Tbk in 2013-2017 was lower than the industry average of working capital turnover of mining companies listed on the IDX and lower profitability compared to the industry average return on investment of mining companies listing on the IDX.
PENGARUH MOTIVASI DAN LINGKUNGAN KERJA SERTA DISIPLIN TERHADAP KINERJA KARYAWAN BANK PEMBANGUNAN DAERAH KALIMANTAN TIMUR CABANG UTAMA SAMARINDA Rina Masithoh Haryadi, Yunita, Theresia Militina,
EKONOMIA Vol 8, No 5 (2019)
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Tujuan dari penelitian ini adalah untuk mengetahui dan mengkaji besarnya pengaruh simultan dan parsial motivasi, lingkungan kerja dan disiplin terhadap kinerja karyawan PT. Bank Pembangunan Daerah Kalimantan Timur Kantor Cabang Utama Samarinda. Dari hasil uji F didapatkan hasil bahwa ketiga variabel motivasi, lingkungan kerja dan disiplin berpengaruh simultan terhadap kinerja karyawan pada BPD Kaltim Samarinda sehingga hipotesis pertama diterima.Variabel motivasi memiliki pengaruh positif terhadap kinerja karyawan karyawan pada BPD Kaltim Samarinda, di mana variabel ini memiliki korelasi parsial sebesar 0,386. Berdasarkan uji t ternyata variabel motivasi berpengaruh secara parsial terhadap kinerja karyawan  (t hitung > t tabel) atau 10,137 > 1,667. Sehingga hipotesis kedua dalam penelitian ini diterima.Variabel lingkungan kerja memiliki pengaruh positif terhadap kinerja karyawan pada BPD Kaltim Samarinda, di mana variabel ini memiliki korelasi parsial sebesar 0,741. Berdasarkan uji t (t test) ternyata variabel lingkungan kerja berpengaruh secara parsial terhadap kinerja karyawan  (t hitung > t tabel) atau 13,288 > 1,667. Sehingga hipotesis ketiga dalam penelitian ini diterima.Variabel disiplin memiliki pengaruh positif terhadap kinerja karyawan pada BPD Kaltim Samarinda. di mana variabel ini memiliki korelasi parsial sebesar 0,613. Berdasarkan uji t (t test) ternyata variabel disiplin berpengaruh secara parsial terhadap kinerja karyawan  (t hitung > t tabel) atau 8,270 > 1,667. Sehingga hipotesis keempat dalam penelitian ini diterima
Analisis Kinerja Keuangan Koperasi Siswa SMK Terate Samarinda Periode 2017 - 2018 Mardiana, Bagas Eko Prayogo, Ivana Nina Esterlin
EKONOMIA Vol 9, No 1 (2020)
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 Tujuan penelitian ini adalah untuk mengetahui Kinerja Keuangan Koperasi Siswa SMK Terate Samarinda yang ditinjau dari Rasio Likuiditas, Rasio Leverage, Rasio Rentabilitas, dan Rasio Aktivitas 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.            Secara keseluruhan Kinerja Keuangan Koperasi Siswa SMK Terate Samarinda untuk jangka pendek belum optimal disebabkan banyaknya dana yang menganggur, sedangkan pengelolaan dana untuk jangka panjang sudah teroptimalkan dengan baik
PREDIKSI KEBANGKRUTAN PADA PERUSAHAAN SEKTOR TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Pramitha, Noviana rNoviana
EKONOMIA Vol 8, No 5 (2019)
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ABSTRACTRunning a business in the field of transportation is very risky to experience bankruptcy, therefore it's very necessary to have an analytical tool that can produce 95% accurate and reliable results such as the Altman Z-Score, in order to easily predict the level of bankruptcy in a company. This research examines transportation sector companies by taking 9 samples from the Transportation Sector company itself.This study aims to find out: the bankruptcy of PT Pelayaran Bina Raya Tbk, PT Blue Bird Tbk, PT Indonesia Transport & Infrastructure Tbk, PT Tanah Laut Tbk, PT Lugindo Samudramakmur Tbk, PT Rig Tenders Indonesia, PT Samudera Indonesia Tbk, PT Express Transido Utama Tbk, PT Wintermar Offshore Marine Tbk, in the Transportation Sector listed on the Indonesia Stock Exchange in the 2016-2017 period.The analytical tool that been used is the Altman Z-Score with formulation Z=0,717X1 + 0,847X2 +3,07X3+0,420X4+0,998X5, and the formula X1 = Working Capital / Total Assets, X2 = Retained earnings / total assets, X3 = Earning Before Intrest and Taxes / total assets, X4 = Book value of total equity / total liabilities, and finally, X5 = Sales / Total assets.The results of the study conclude, that companies in the Transportation Sector are as follows:PT Pelayaran Bina Raya Tbk is declared bankrupt in 2016-2017, PT Blue Bird Tbk is declared bankrupt in 2016-2017, PT Indonesia Transport & Infrastructure Tbk is declared bankcrupt in 2016-2017, PT Tanah Laut Tbk is declared bankcrupt in 2016-2017, PT Lugindo Samudramakmur Tbk is declared bankcrupt in 2016-2017, PT Rig Tenders Indonesia Tbk is declared bankcrupt in 2016-2017, PT Samudera Indonesia Tbk is declared bankcrupt in 2016-2017, PT Express Transido Utama Tbk declared bankcrupt in 2016-2017, PT Wintermar Offshore Marine Tbk declared bankcrupt in 2016-2017.
ANALISIS KINERJA KEUANGAN PADA PERUM BULOG SUB DIVISI REGIONAL SAMARINDA (PERIODE 2016-2018) Danna Solihin, Novel Ingan, LCA Robin Jonathan,
EKONOMIA Vol 9, No 1 (2020)
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The purpose of doing research is to analyze the Financial performance of the company's Growth on a Regional Sub-division Bulog Perum Samarinda 2016-2018 Period in terms of the ratio of the solvency ratio, liquidity ratio and the ratio of profitability, Activity .Data analysis technique used is a financial ratio analysis of liquidity (current ratio and quick ratio), solvency (total debt to asset ratio), profitability (net profit margin), and activities (asset turn over).Results of the study of the growth of the financial performance on a Regional Sub-division Bulog Perum Samarinda as measured by Current Ratio 2016-2017 and 2017-2018 period of decline. The growth of financial performance on a Regional Sub-division Bulog Perum Samarinda as measured with the Quick Ratio 2016-2017 and 2017-2018 period of decline. The growth of financial performance on a Regional Sub-division Bulog Perum Samarinda as measured by Total Debt to Total Asset Ratio 2016-2017 and 2017-2018 period of decline. The growth of financial performance on a Regional Sub-division Bulog Perum Samarinda as measured by Net Profit Margin period of 2016-2017 and 2017-2018 decline. The growth of financial performance on a Regional Sub-division Bulog Perum Samarinda as measured by Asset Turnover period of 2016-2017 and 2017-2018 has increased
Pengukuran Kinerja Keuangan PT. United Tractors Tbk Dengan Pendekatan Metode Economic Value Added (EVA) Tutut Puji Rahmawati
EKONOMIA Vol 8, No 5 (2019)
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Tractors Tbk With a Method Approach Economic Value Added (EVA), under the guidance of Mrs. Elfreda Aplonia Lau as the supervisor lecturer I and Mr. Murfat Effendi as supervisor II.Financial performance measurement is a formal effort to evaluate the efficiency and effectiveness of a company in generating certain profit and cash positions as a means or indicator in order to improve the company's operational activities. The basic theory used in this study is management accounting which focuses on the financial performance of PT. United Tractors Tbk with the analytical tool used is Economic Value Added EVA) and data collection techniques are library studies (library research).The results of the study, in 2014 the value of Economic Value Added (EVA) was Rp. 1,311,332,120,000, then in 2015 it decreased to Rp. 620,683,300,000 and in 2016 the value of Economic Value Added (EVA) experienced a decline again so that it was negative in the amount of Rp. (30,947,394,900,000). In 2017 the value of Economic Value Added (EVA) increased to Rp. 2,823,624,210,000. The researcher concluded that in general the company has been able to create economic value added for shareholders, even though the company experienced a decline and an increase in the value of Economic Value Added (EVA) created. 
Pengaruh Modal Kerja Yang Ditinjau Dari Perputaran Kas, Perputaran Piutang Dan Perputaran Persediaan Terhadap Return On Asset (ROA) Pada Perusahaan Sub Sektor Jasa Komputer Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2013 – 2017 Heriyanto, Ahmad Rifai, Titin Ruliana,
EKONOMIA Vol 9, No 1 (2020)
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This study aims to prove: Is working capital viewed from cash turnover affecting the level of Return On Assets (ROA) in Computer Services Sub Sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2013-2017 ?, Is working capital reviewed from accounts receivable turnover affects the level of Return On Assets (ROA) in Computer Services Sub Sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2013-2017 ?, Does working capital reviewed from inventory turnover affect the rate of Return On Assets (ROA) Computer Services Sub Sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2013-2017 ?, Are working capital reviewed from cash turnover, accounts receivable turnover, inventory turnover affect the level of Return On Assets (ROA) in companies of the Computer Services Sub Sector listed on the Indonesia Stock Exchange (IDX) for the period 2013-2017.The theoretical basis of this research is financial management which focuses on cash turnover, inventory turnover turnover and Return On Assets (ROA). the analytical tool used is ratio and linear multiple regression.The results of the study of the effect of cash turnover on Return On Assets (ROA) concluded with a sample test t, it is known that there is a positive and significant influence on Return On Assets (ROA). thus hypothesis 1 is accepted. For accounts receivable turnover and inventory turnover on Return On Assets (ROA) concluded by sample test t, it is known that there is no positive and no significant effect on Return On Assets (ROA). Thus hypotheses 2 and 3 are rejected. And for the results of the study the effect of cash turnover, accounts receivable turnover and inventory turnover on Return On Assets (ROA) concluded with a sample test f, it is known that there is a positive and significant influence on Return On Assets (ROA). thus hypothesis 4 is accepted.