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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
 84   85   86   87   88 
ANALISIS KINERJA KEUANGAN PT GARDA TUJUH BUANA TBK DITINJAU DARI RASIO LIKUIDITAS DAN RASIO PROFITABILITAS Sari, Intan Permata
EKONOMIA Vol 9, No 2 (2020)
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Faculty of Economics, University of August 17, 1945 Samarinda, Analysis of Financial Performance of PT Garda Tujuh Buana Tbk Judging from the Liquidity Ratio and Profitability Ratio for the period 2013-2017. Under the guidance of Titin Ruliana and Camelia Verahastuti.This study aims to determine: 1) financial performance of PT. Garda TujühBuanaTbk in the period 2013-2017 in terms of Liquidity Ratios (current ratio and quick ratio, 2) financial performance of PT. Garda Tujuh Buana Tbk in the period 2013-2017 in terms of the Profitability Ratio (net profit margin, retention on assets and return on equity). This research shows: 1) Current Ratio has decreased in 2014, 2015, 2016 and 2017 and experienced increase in 2013. 2) Quick Ratio decreased in 2013, 2015 and 2017 and experienced an increase in 2014 and 2016.2) Net Profit Margin decreased in 2013, 2014 and 2017 and increased in 2015 and 2016. 3 ) Return On Assets has decreased in 2013, 2014, 2016 and 2017 and has increased in 2015. 4) Return On Equity has decreased in 2013, 2014, 2016 and 2017 and has increased in 2015. This decline occurs because of the lack of companies in optimizing assets on financial performance, and the profits that are generated are less.
Pengaruh Tabungan Dan Deposito Terhadap Rentabilitas Bank ( Periode 2007-2014 ) Imam Nazarudin Latif, Andi Ila Amalia, H. Eddy Soegiarto K,
EKONOMIA Vol 9, No 1 (2020)
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The economic growth of a country is determined by many factors, wrongone of them is banking which has the main function as an institution fundraiser from the public.The purpose of this study was to determine the Effect of Savings and Deposits against Bank Mandiri's Profitability for 2007-2014The analysis technique in this discussion uses data from Bank Mandiri's 2007-2014 financial statements and banking publication reportsIndonesia.The overall research results show that Savings has a positive effectof Bank Mandiri's profitability (ROA) 2007-2014 but not significantand Deposits have a positive effect on Bank Mandiri's Profitability (ROA) 2007-2014 but not significant.
ANALISIS LAPORAN KEUANGAN UNTUK MENGUKUR KINERJA KEUANGAN PT TITIAN KALTIM DI SAMARINDA mi Kulsum3, Resti Budianti1, Titin Ruliana2,
EKONOMIA Vol 9, No 2 (2020)
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The purpose of this study is to find out the financial performance of PT. Titian Kaltim in 2014 to 2016 term of liquidity, solvency and profitability ratios.The theoritical basis used is financial performance. The analytical tool in this study uses liquidity ratios including current ratio, quick ratio solvency ratio including debt to assets ratio, debt to equity ratio and profitability ratios including return on assets, return on equity.The method used is field research, which is observasing in PT. Titian Kaltim Samarinda and library research, which is collecting information from books and journals.The results of this study in terms of liquidity ratios based on the current ratio and quick ratio variables in 2014, 2015 and 2016 have decreased because debt is increasing every year and cannot be covered by company assets and capital. Judging from the solvency ratio based on the variable debt assets ratio and the debt equity ratio in 2014, 2015 and 2016, the results were not good because the companies in managing their assets were financed more by creditors rather than from assets or capital of the company. In terms of profitability ratios based on the variables return on assets and return on equity in 2014, 2015 and 2016, the results were not good because the company's profits each year were less than the maximum and the needs of the company's assets and capital invested
PENILAIAN TINGKAT KESEHATAN BANK DENGAN METODE RGEC PADA PT. BANK AGRIS TBK TAHUN 2013-2017 Camelia Verahastuti, Mia Audina, Ivana Nina Esterlin Barus,
EKONOMIA Vol 9, No 2 (2020)
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The purpose of this study was to determine the assessment of the Bank's soundness with the RGEC method at PT. Bank Agris in 2013-2017 in terms of NPL, LDR, GCG, ROA, NIM and CAR.The analytical tool used is Non Performing Loan (NPL) , Loan to Deposit Ratio (LDR), Good Corporate Governance (GCG), Return On Assets (ROA). Net Interest Margin (NIM) dan Capital Adequacy Ratio (CAR).the data needed is 5 years from 2013 to 2017 obtained from the Indonesia Stock ExchangeThe results of this study : 1) NPL in 2013, 2014, 2015 the predicate obtained was very healthy while 2016 declined to be healthy and 2017 declined again to be quite healthy. 2) LDR in 2013 the predicate obtained was quite healthy while in 2014 it increased to become very healthy and then in 2015,2016 and 2017 it declined again to be healthy. 3) Good Corporate governance GCG in the Bank 2013-2017 predicate obtained by Bank Agris included in the healthy predicate. 4) ROA in 2013 had a fairly healthy predicate then in 2014,2015 and 2016 it fell to be unhealthy and 2017 decreased again to become unhealthy. 5) NIM in 2013 the predicate obtained was very healthy while in 2014 it declined to become a healthy predicate and increased again to become very healthy in 2015,2015 and 2016. 6) CAR in 2013-2017 predicate obtained was very healthy.The results of the hypothesis of this study Bank health rating with the RGEC method at PT. Bank Agris Tbk in 2013-2017 based on: 1) NPL in 2013, 2014, 2015 the predicate obtained from the NPL ratio was very healthy while 2016 declined to healthy and 2017 declining again to be quite healthy, the hypothesis is accepted. 2) LDR in 2013 the predicate obtained was quite healthy while in 2014 it increased to be very healthy and then in 2015,2016 and 2017 it declined again to be healthy, the hypothesis was accepted. 3) GCG in 2013-2017 the predicate obtained by Bank Agris is included in the predicate of health, the hypothesis is accepted. 4) 2013 ROA has a fairly healthy predicate then in 2014,2015 and 2016 it declined to be less healthy and 2017 declined again to become unhealthy, the hypothesis was rejected. 5) NIM In 2013 the predicate obtained was very healthy while in 2014 it declined to become a healthy predicate and increased to become very healthy in 2015,2015 and 2016, the hypothesis was accepted. 6) CAR In 2013-2017 the predicate obtained is very healthy, the hypothesis is accepted.
PENGARUH ASPEK KOMPETENSI KARYAWAN BAGIAN PRODUKSI TERHADAP PENERAPAN KESELAMATAN DAN KESEHATAN KERJA (K3) PADA KONTRAKTOR PT. MULTI HARAPAN UTAMA JOB SITE LOA KULU KUTAI KARTANEGARA EY. Suharyono, Elisabet Mau, Mardiana,
EKONOMIA Vol 9, No 2 (2020)
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This research aims to explain the influence of competency aspects employee which are knowledge, skills and attitudes to the implementation of occupational safety and health on contractors PT. Multi Harapan Utama.In an effort to obtain a secure operational conditions, utilization of workers can be done by providing training related to occupational safety and health (K3), so as to provide knowledge and forms of conduct that true to the occupational safety and health (K3)The analysis tools that used in this research Multiple Linear regression analysis, used to measure the influence of more than one independent variable (knowledge, skills and attitudes) to the dependent variable (occupational safety and health). The function of Linear Regression can be shown as: Y=a + b1x1 + b2x2 + b3x3 + eThe result of the research based on t test results, variable Knowledge has significant influence to the Occupational Safety and Health, variable Skill has significant influence to the Occupational Safety and Health and variable Attitude has significant influence to the Occupational Safety and Health.
Analisis Harga Pokok Produksi Ice Cream Gellato Pada PT. Patra Kartika Di Samarinda Danna Solihin, Rendi Saputra, H. Eddy Soegiarto K,
EKONOMIA Vol 9, No 2 (2020)
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Problems experienced by PT. Patra Kartika is a company that has never applied the method of calculating the cost of production of gellato ice cream products accurately and accurately in accordance with the calculation of the usual cost of the order. This study aims to compare the calculation of the cost of goods set by the company with the cost of goods calculated based on the cost method of the order.The theoretical basis used is the method of order cost. The analytical tool used is the allocation of costs along with the relative selling value method and the collection of cost of goods manufactured by the cost method of the order.From the results of the analysis, it is known that the company has not accurately and accurately charged production costs, according to the company the cost of Cream Cheese ice cream products is Rp. 1,268,800.00, for Oreo flavor is Rp. 1,149,400.00, for Vanilla flavor is Rp. 1,295,200.00, for Monster Ink taste is Rp. 1,072,160.00, for Ovaltine flavor is Rp. 710,160.00, for Nutella flavor is Rp. 1,074,800.00, for Mocca flavor is Rp. 692,160,00, for Clocolato flavor is Rp. 1,211,800.00, for the taste of Buble Gum is                        Rp. 782,880.00, for Green Tea flavor is Rp. 773,160.00. While according to the analysis of the cost price of Cream Cheese ice cream products is Rp. 1,296,125.00, for Oreo flavor is Rp. 1,196,625.00, for Vanilla flavor is Rp. 1,318,125.00, for the taste of Monster Ink is Rp. 1,084,500.00, for Ovaltine flavor is Rp. 735,075.00, for Nutella taste is Rp. 1,086,700.00, for Mocca taste is Rp. 720,075.00, for Clocolato flavor is Rp. 1,248,625.00, for flavor Buble Gum is Rp. 795,675.00, for Green Tea flavor is Rp. 787,575.00.After testing the hypothesis by holding a calculation of the cost of production based on the order price method, it can be seen that the calculations made by the company are lower than the calculation using the cost method of the order. So the hypothesis put forward by the author can be accepted.
Analisis Efisiensi Pengendalian Biaya Kualitas Pada Sweet Roti Moderen Samarinda AdisAdisthy Shabrina Nurqamarani3, Heriyansyah Titin Ruliana 2,
EKONOMIA Vol 9, No 3 (2020)
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This study aims to determine and analyze the efficiency of quality control costs at Sweet Roti Moderen Samarinda  in 2017 and the efficiency of quality control costs at Sweet Roti Moderen Samarinda in 2018.The basic theory used in this study is Cost Accounting and Management Accounting which focuses on controlling the quality costs of a product. The analytical tool used is a quality cost control report.The results showed that the quality cost control at Sweet Roti Moderen Samarinda in 2017 it had not been done efficiently and the quality cost control at the 2018 Sweet Roti Moderen Samarinda it had not been done efficiently.Further suggestions for Sweet Roti Moderen Samarinda in determining quality control costs should record each cost incurred in their financial statements. The cost of quality control comes from other costs, which from interviews with managers and accounting staff only estimate these costs without a definite record. All fees and transactions must be recorded to obtain accurate financial information.
Analisis Kinerja Keuangan PT Sepatu Bata Tbk. Periode 2015-2017 Ivana Nina Esterlin Barus 3, Kestia Baene H. Eddy Soegiarto K
EKONOMIA Vol 10, No 1 (2021)
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This study aims to determine the financial performance of PT Sepatu Bata Tbk. The 2015-2017 period in terms of profitability ratios (Return on Assets and Returns on Equity), solvency ratios (Debt to Equity Ratio and Debt to Asset Ratio).The analytical tool used is the ratio of profitability measured from Return on Assets and Return on Equity, solvency ratios measured from Debt to Equity Ratio and Debt to Asset Ratio. The data required is 3 years, namely 2015-2017.Based on the research results obtained that the Financial Performance of PT Sepatu Bata Tbk. experienced a decrease in terms of the decrease in the ratio of rentability (Return on Assets) in the 2015-2016 period, while the Financial Performance of PT Sepatu Bata Tbk experienced an increase in terms of the increase in the profitability ratio in the 2016-2017 period.The Financial Performance of PT Sepatu Bata Tbk has decreased in terms of decreasing profitability ratios (Return on Equity) in the 2015-2016 period, while the Financial Performance of PT Sepatu Bata Tbk has increased in terms of the increase in profitability ratios (Return on Equity) in the 2016-2017 period. The financial performance of PT Sepatu Bata Tbk. decreased in terms of the solvency ratio (Debt to Equity Ratio), which is indicated by the increase in the ratio (Debt to Equity Ratio) in the 2015-2016 period, while the financial performance of PT Sepatu Bata Tbk. experiencing an increase in terms of the solvency ratio (Debt to Equity Ratio), which is indicated by the falling ratio (Debt to Equity Ratio) in the 2016-2017 period. The financial performance of PT Sepatu Bata Tbk. experienced a decrease in terms of the solvency ratio (Debt to Asset Ratio), which is indicated by the increase in the ratio (Debt to Asset Ratio) in the 2015-2016 period, while the financial performance of PT Sepatu Bata Tbk. experienced an increase in terms of the solvency ratio (Debt to Asset Ratio), which is indicated by the decrease in the ratio (Debt to Asset Ratio) in the 2016-2017 period
ANALISIS ANGGARAN PROYEK SEBAGAI ALAT PENGENDALIAN BIAYA PADA PT MOAINDO PRIMA DI PAKET PEKERJAAN LANJUTAN PEMBANGUNAN JARINGAN IRIGASI D.I. RAPAK OROS KABUPATEN KUTAI BARAT PROVINSI KALIMANTAN TIMUR Daury Rahadian Sriandanda, Mega Indah Nur Azizah1 Eka Yudhyani 2
EKONOMIA Vol 10, No 2 (2021)
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The purpose of this research is to know and analyze the project budget as a cost control tool at PT Moaindo Prima in the advanced package of work on the construction of the D.I Rapak Oros irrigation network, West Kutai district, East Kalimantan province. In accordance with the objectives of this study,  the subject matter put forward “Is the project budget as a cost control tool at PT Moaindo Prima a further package for the construction work of the D.I Rapak Oros irrigation network, West Kutai Regency, East Kalimantan province in accordance with the realization of the costs?”The basic theory used in this study is cost accounting which focuses on the budget and the realization of the project costs of PT Moaindo Prima. The data collection technique was carried out by means of field research and library research. The data used to determine and analyze the suitability between the budget for the project of the D.I. Irrigation Network Development project. Rapak Oros, West Kutai Regency, East Kalimantan Province with the realization of the cost. The analytical tool use analysis of variance.The result of this research is that the hypothesis is accepted because there is a mismatch in the project cost budget as a cost control tool at PT Moaindo Prima in the Advanced Work Package for the Development of Irrigation Network D.I. Rapak Oros, West Kutai Regency, East Kalimantan Proviance with the realization of the costs. 
ANALISIS ANGGARAN PROYEK SEBAGAI ALAT PENGENDALIAN BIAYA PADA PERUSAHAAN KONTRAKTOR CV. WIJAYA CIPTA MANDIRI Ida Rahmawati3, Isnawati 2014 Imam Nazarudin Latif
EKONOMIA Vol 9, No 2 (2020)
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The purpose of this study is to analyse the budget plan and the cost realization in Procurement and Installation of Pipeline Distribution Service Project at Rapak Lambur Village. The research data of this study was obtained directly from secondary data in form of the budget plan and its realization which is obtained directly from the company and also direct interview with company side.         This study used analysis of variant, which is if the budget project cost more than its realization then there will be a beneficiary difference, meanwhile if the budget project cost less than its realization then there will be a disadvantageous difference.         Project of Procurement and Installation Pipeline of Distribution Service at Rapak Lambur village, founded a favourable difference Rp. 51,590,876.00 for materials, favourable difference around Rp. 7,640,000.00 for the labour, and a profitable difference of Rp. 1,832,282.60 for project overhead costs. Cost control is done as a result of the existence of an unfavorable difference between the budget and the realization of project costs.            Based on the results of this study indicate that the function of the project cost budget plan made by the company functions well as a cost control tool for the company

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