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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
 82   83   84   85   86 
PREDIKSI KEBANGKRUTAN PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Rina Masithoh, Hapsari Muryana Titin Ruliana
EKONOMIA Vol 9, No 1 (2020)
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Bankruptcy is one phenomenon that often occurs in the business world. Pharmaceutical companies in Indonesia have also experienced several problems that must be faced today, such as raw materials that are still imported from abroad are a burden on companies due to high dollars, considering transactions carried out using foreign currencies. Seeing the importance of predictions regarding information about the potential for bankruptcy of the company, the authors are interested in conducting research.The purpose of this study was to find out and analyze the potential bankruptcy of pharmaceutical companies using the Altman Z-Score method.The pharmaceutical companies studied were 8 companies. The analysis technique in this study used the Z-Score method by Altman using the formula Z = 1.2 X1 + 1.4 X2 + 3.3 X3 + 0.6 X4 + 1.0 X5. The companies studied were then classified into 3 groups namely companies that did not go bankrupt (Z-Score> 2.99), companies that were vulnerable (1.81 <Z-Score <2.99), and companies that could potentially go bankrupt (Z- Score <1.81).The results of this study are for the period 2013, 2014, 2015, 2016, and 2017 stating that the 8 pharmaceutical companies studied were PT Darya-Varia Laboratoria Tbk, PT Indofarma Tbk, PT Kimia Farma Tbk, PT Kalbe Farma Tbk, PT Merck Tbk, PT Pyridam Farma Tbk, PT Industri Jamu dan Farmasi Sido Tbk, dan PT Tempo Scan Pacific Tbk fall into the category of not going bankrupt with the number of Z-Score above 2.99.Based on the conclusions that have been stated, stating that the Pharmaceutical Companies studied in the period 2013, 2014, 2015, 2016, and 2017 fall into the category of not going bankrupt with a Z-Score above 2.99. The conclusion of the research results states that the hypothesis is rejected.
ANALISIS KINERJA KEUANGAN PT. RESOURCE ALAM INDONESIA Tbk PERIODE (2014-2016) -, Ella Dwiyanti
EKONOMIA Vol 8, No 5 (2019)
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This research has a purpose to determine the decline in terms of profitability ratios measured by Return of Assets, solvency ratio measured by Debt to Equity Ratio, liquidity ratio measured by Current Ratio and activity ratio measured by Total Assets Turnover, using yearly data period 2014 -2016. The theory of this research is financial management which focuses on the analysis of financial statements using four ratios, such as profitability ratio, solvency ratio, liquidity ratio, and activity ratio. Each ratio is taken 1 (one) variable, as well as  return of assets for profitability ratio, debt to equity ratio for solvency ratio, current ratio for liquidity ratio, and total assets turnover for activity ratio. The Analysis technique used are profitability ratios measured by Return of Assets, solvency ratio measured by Debt to Equity Ratio, liquidity ratio measured by Current Ratio and activity ratio measured by Total Assets Turnover, using 3 (three) years period of data as 2014, 2015 and 2016. The results showed: 1) return of assets decreased in 2014 and in 2016 while in 2016 it increased. 2) debt to equity ratio decreased in 2014, 2015 and 2016. 3) current ratio decreased in 2014 and increased in 2015 and as well 2016. 4) total assets turnover decreased in 2014, 2015 and 2016
ANALISIS KINERJA KEUANGAN BERDASARKAN RASIO PROFITABILITAS PADA USAHA SHOES CARE CLINIC DI SAMARINDA PERIODE 2016 – 2017 Nurrahim, Adi -
EKONOMIA Vol 8, No 3 (2019)
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2018. The purpose of this research is to analyze financial performance of Shoes Care Clinic business in Samarinda based on profitability ratio.        This research uses the theoretical basis of financial management theory regarding financial performance analysis based on profitability ratios. Analytical tools used in this study Net Profit Margin, Return on Investment and Return on Equity.        Based on the results of analysis and discussion, the financial performance of  Shoes Care Clinic business decreased from 2016 to 2017. Net Profit Margin in 2016 was 0,22% decreased in 2017 to 0.1651%. Return On Investment in 2016 was 0,3357% decreased in 2017 to 0,1926% and Return on Equity in 2016 was 0,3546 decreased in 2017 to 0,2006%.        The results of this study indicate that the Shoes Care Clinic business has not been efficient in managing its capital due to increased business costs and reduced operating revenues. Thus with this the hypothesis that researcher stated earlier is:”The financial performance of Shoes Care Clinic business Samarinda has decreased in terms of profitability ratio from 2016 to 2017” was accepted. This is because results of analysis  from 2016 to 2017 decreased.
ANALISIS PENYAJIAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL DAN MENENGAH (SAK-EMKM) PADA CV. UNITED TEHNIK Sunarto, Ita Permatasari 1, Titin Ruliana 2,
EKONOMIA Vol 9, No 1 (2020)
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This study aims to determine and analyze the presentation of financial statements on CV. United Tehnik for 2017 and 2018 based on SAK EMKM in 2018.This study aims to determine and analyze the presentation of financial statements on CV. United Tehnik for 2017 and 2018 based on SAK EMKM in 2018.             The theoretical basis used in this study is financial accounting. Financial accounting is an accounting science that presents financial statements to find out financial performance information in a company. The hypothesis of this study is the presentation of financial statements on CV. United Tehnik for 2017 is not yet in accordance with the provisions of the SAK EMKM in 2018 and the presentation of financial statements on CV. United Tehnik of 2018 is not yet in accordance with the SAK EMKM provisions in 2018.             The analytical tool used in this study is a comparative method that is a method that compares the theories of accounting practice, namely the Financial Accounting Standards of Mikro, Small and Medium Entities in 2018 with the financial statements of CV. United Tehnik for 2017 and 2018.             The results of the study show that the presentation of financial statements on the CV. The United Technique for 2017 is not yet in accordance with the criteria of 50% testing the hypothesis accepted and the presentation of financial statements on the CV. United Technique Year 2018 according to the criteria value of 60% hypothesis testing is rejected. The conclusion of this study is that the presentation of financial statements for 2017 is not appropriate, the hypothesis proposed is accepted and the presentation of the financial statements for 2018 is appropriate, the proposed hypothesis is rejected.
FAKTOR – FAKTOR YANG MEMPENGARUHI KINERJA KARYAWAN PT KOBEXINDO TRACTORS Tbk CABANG SAMARINDA Eka Yudhyani3, Muhammad Saripudin1, Theresia Militina2,
EKONOMIA Vol 9, No 1 (2020)
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Factors Affecting the Performance of Employees of PT Kobexindo Tractors Tbk Samarinda Branch" under the guidance of Mrs. Theresia Militina as Advisor Lecturer I and Ms. Eka Yudhyani as Supervisor II.The purpose of this study was to determine the effect of variables of leadership, compensation, motivation, and work discipline on the performance of employees of PT Kobexindo Tractors Tbk Samarinda Branch. According to Arikunto (2003: 112), this research is population research because all employees who work at PT Kobexindo Tractors Tbk Samarinda Branch are 35 people and because the population is small, saturated sampling or census techniques are used, which is the entire population as the research sample.        Leadership has a positive but not significant effect on the performance of employees of PT Kobexindo Tractors Tbk Samarinda Branch. The results of this study to explain that the leadership at PT Kobexindo Tractors Tbk Samarinda Branch has not run as expected. Compensation variables affect the performance of employees of PT Kobexindo Tractors Tbk Samarinda Branch. This is because there are positive and significant influences between the two variables. The results of this study want to explain that proper compensation is in accordance with the life needs of employees / employees of PT Kobexindo Tractors Tbk Samarinda. Motivation variable affects the performance of employees of PT Kobexindo Tractors Tbk Samarinda Branch. This is because there are positive and significant influences between the two variables. The results of this study want to explain that work motivation can increase work enthusiasm, so that it affects the performance of employees. Discipline variables affect the performance of employees of PT Kobexindo Tractors Tbk Samarinda Branch. This is because there are positive and significant influences between the two variables. The results of this study to explain that work discipline can improve employee performance.  
ANALISIS KINERJA KEUANGAN PADA PT. ELNUSA TBK PERIODE 2013-2017 Citra, Anggun Tiara
EKONOMIA Vol 9, No 1 (2020)
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 The background of this research is that every company is required to improve its performance, The development of the company must always be evaluated in order to know the strengths and weaknesses of the company. This research aims to know and analyze the decrease in liquidity ratios based on current ratio, solvency ratios based on debt to equity ratio, profitability ratios based on return on assets, and activity ratios based on total assets turnover.This study aims to determine the decline in terms of liquidity ratios measured from Current Ratio, solvability ratios measured from Debt to Equity Ratio, profitability ratios measured from Return on Assets, and activity ratios measured from Total Assets Turnover from 2013 to 2017.The basic theory of this this research is that financial management which focuses on each of the liquidity ratios measured from the current ratio, solvability ratios measured from Debt to Equity Ratio, profitability ratios measured from Return on Assets and activity ratios measured from Total Assets Turnover.The ratio is measured from the Total Assets Turnover. The ratio is measured by the current ratio, the profitability ratio is measured from the current ratio. Data needed is 5 years, namely in 2013 to 2017 data obtained from the Indonesian stock exchangeThe results of the study showed: 1) the current ratio experienced an increase in 2013-2014, decreased in 2015, experienced an increase in 2016, and decreased in 2017. 2) the debt to equity ratio decreased in 2013-2014, experienced an increase in 2015, decreased in 2016, and experienced an increase in 2017. 3)the return on assets increase in 2013-2014 and decreased in 2015-2014. 4) the total assets turnover experienced an increase in 2013-2014 experienced a decline in 2015, and experienced an increase in 2016-2017.
ANALISIS KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR SEBELUM DAN SESUDAH PERUSAHAAN MELAKUKAN IPO (INITIAL PUBLIC OFFERING) PADA TAHUN 2015 DI BURSA EFEK INDONESIA (BEI) Danna Solihin, 3, Muchammad Faik Chumaidi ,. Eddy Soegiarto
EKONOMIA Vol 9, No 1 (2020)
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Analysis Financial Performance of Manufacturing Companies Before and After the Company Conducted an Initial Public Offering (IPO) in 2015 on the Indonesia Stock Exchange (IDX). An Initial Public Offering or IPO is a stock offering for the first time to the public. Go public is a company policy that has decided to sell its shares to the public and is ready to be publicly assessed. IPO is one of the methods used by companies to obtain additional capital that is useful for the development of the company. The advantage of IPO is that companies will get additional capital that is relatively easier and automatically the company will be better known to the public. The disadvantage of IPO is that companies are required to publish company financial reports regularly to the public.This research was conducted to analyze the differences that occurred in the company's financial performance between 2 years before the IPO (2013-2014) with 2 years after the IPO (2016-2017) in manufacturing companies listed on the Indonesia Stock Exchange in 2015. Financial ratios used as variables in this study are current ratio (CR), quick ratio (QR), debt to equity ratio (DER), debt to assets ratio (DAR), return on assets (ROA), return on equity (ROE), net profit margin (NPM), total assets turnover (TAT), and working capital turnover (WCT). Analysis of the data used in this study is to compare the company's financial performance whether there is an increase or decrease after conducting an IPO using a comparison analysis table as a descriptive analysis and Paired Sample T-Test as a comparative analysis.The results of this study using a comparison analysis table and Paired Sample T-Test indicate that the current ratio (CR), return on assets (ROA), net profit margin (NPM) and working capital turnover (WCT) increase in value but not significant after the IPO and only in the quick ratio (QR) there was a significant increase after the IPO was conducted. In other ratios, namely debt to equity ratio (DER), debt to assets ratio (DAR), return on equity (ROE) and total assets turnover (TAT) there is a decrease in the value of the ratio even though it is not significant after the IPO.The conclusion taken in this study is the financial performance of manufacturing companies that IPO in 2015 on the ratio of current ratio (CR), quick ratio (QR), debt to equity ratio (DER), debt to assets ratio (DAR), return on assets (ROA), net profit margin (NPM), and working capital turnover (WCT) experienced an increase in the company's financial performance after the IPO, while the return on equity (ROE) and total assets turnover (TAT) ratio decreased the company's financial performance after the IPO.
KINERJA BELANJA PADA KANTOR DESA LOA DURI ULU KECAMATAN LOA JANAN Taghfirul Azhima Yoga Siswa3, Melinda Titin Ruliana
EKONOMIA Vol 9, No 1 (2020)
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The purpose of this study is ? a. To find out the spending performance of the 2016-2017 fiscal year in terms of analysis of variance in the village office of Loa Duri Ulu, Loa Janan Subdistrict, it is classified as poor, b. To find out the spending performance of the 2016-2017 fiscal year in terms of the analysis of expenditure growth in the Loa Duri Ulu village office, Loa Janan Subdistrict is classified as negative, c. To find out the spending performance of the 2016-2017 fiscal year in terms of the analysis of expenditure conformity which consists of operational expenditure ratios and capital expenditure ratios in the Loa Duri Ulu village office, Loa Janan Subdistrict is classified as mismatched, d. To find out the spending performance of the 2016-2017 fiscal year in terms of the efficiency ratio at the Loa Duri Ulu village office in Loa Janan Subdistrict, it is classified as less efficient.             The analytical tool used is shopping analysis which consists of variant shopping analysis, analysis of shopping growth, expenditure compatibility analysis and efficiency ratio.            The results of the analysis put forward can be seen that, a. Shopping performance in the 2016-2017 fiscal year in terms of variance analysis at the Loa Duri Ulu village office in Loa Janan District is relatively good, with the realization of spending smaller than the budget so that the first hypothesis is rejected, b. Shopping performance in the 2016-2017 fiscal year in terms of the analysis of expenditure growth at the Loa Duri Ulu village office in Loa Janan Subdistrict is classified as negative with the criteria decreasing so that the second hypothesis is accepted, c. Shopping performance in the 2016-2017 fiscal year in terms of the analysis of expenditure compatibility at the Loa Duri Ulu village office in Loa Janan Subdistrict is classified as inconsistent with the criteria of 20 - 40%, so that the hypothesis is accepted, d. Shopping performance in the 2016-2017 fiscal year in terms of efficiency ratio at the Loa Duri Ulu village office in Loa Janan Subdistrict is classified as efficient with 90 - 100% assessment criteria up to 80 - 90%, so the fourth hypothesis is rejected.
PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN KONSUMEN GO-JEK DI SAMARINDA Heriyanto, Slamet Maryanto 1, Eddy Soegiarto
EKONOMIA Vol 9, No 2 (2020)
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The purpose of this study was to determine and assess the magnitude of the simultaneous and partial influence of service quality (reliability, responsiveness, assurance, empathy and tangible) on customer satisfaction on GO-JEK in SamarindaTheory used regarding marketing management, service quality and customer satisfaction.This study uses quantitative data obtained from questionnaire data. The number of research samples is 100 people with the taking method using simple random sampling. The analysis tool uses multiple linear regression analysis using the F test and t test.From the results of the F test, the results show that the five variables of reliability, responsiveness, assurance, empathy and tangible have a simultaneous effect on customer satisfaction where the value of F count> F table so that the first hypothesis is accepted.Variable reliability has a low partial correlation effect on GO-JEK consumer satisfaction in Samarinda. Based on the t test (t test) it turns out that the independent variable reliability has a partial effect on customer satisfaction (t count> t table). So that the second hypothesis is accepted.customer satisfaction. Based on t test (t test) it turns out that the independent variable responsiveness has a   partial effect        on  customer        satisfaction   (t count> t table). So that the third hypothesis is accepted.The assurance variable has a low partial correlation effect on customer satisfaction. Based on the t test (t test), it turns out that the independent assurance variable has a partial effect on customer      satisfaction (t count> t table). So that the fourth hypothesis is accepted.Empathy variables have the effect of a strong partial correlation on customer satisfaction. Based on t test (t test) it turns out that the independent variable emphaty has a partial   effect on  customer  satisfaction (t count> t table). So that the fifth hypothesis is accepted.Tangible variables have the effect of a strong partial  correlation  on  customer  satisfaction. Based on t test (t test) it turns out that the independent variable tangible has  a  partial effect  on  customer  satisfaction (t count> t table). So that the sixth hypothesis is accepted
PERAN PERANGKAT DESA DALAM AKUNTABILITAS PENGELOLAAN DANA DESA (Studi Pada Desa Lakan Bilem Kecamatan Nyuatan Kabupaten Kutai Barat) Danna Solihin, Janiel Lukisyo, Titin Ruliana,
EKONOMIA Vol 9, No 1 (2020)
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The village budget obtained by the village government is Rp. 2,302,056,400. of course it requires good management so there is no fraud. So that the role of the village apparatus is needed to help the village head in managing village funds. Considering that in terms of village fund management, it does not rule out the possibility of risk of errors both administrative and substantive which can lead to legal problems due to insufficient competency of village heads and village officials in Lakan Bilem Village in terms of planning, administration, reporting and accountability village finance.The purpose of this study is to find out the role of village officials to play a role in the accountability of the Village Fund management in the village of Lakan Bilem, Nyuatan Subdistrict of the Year 2018. According to permendagri No 113 of 2014 reviewed from Planning, Implementation, administration, reportin, accountability.The analytical tool used is Permendagri No 113 of 2014 in Sujarweni (2015: 18-20) calculating using Dean J. Champion Formula.Based on the results of the analysis and discussion on the research, the conclusions obtained are as follows. The role of the village officials in terms of planning was 83.33%, implementation was 73.91%, administration was 81.67%, reporting was 83.33%, accountability was 76.67% that is meant  it had played a good role according on permendagri no 113 of 2014

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