cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota samarinda,
Kalimantan timur
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
 85   86   87   88   89 
ANALISIS PENGARUH BIAYA OPERASIONAL DAN VOLUME PENJUALAN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SUB SEKTOR PERALATAN RUMAH TANGGA YANG TERDAFTAR DI BURSA EFEK INDONESIA Catur Kumala dewi 3, Alfitriana Eddy Soegiarto 2
EKONOMIA Vol 9, No 3 (2020)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the increase in operational costs can reduce return on assets and increase sales volume can increase return on assets in household equipment sub-sector companies listed on the Indonesia Stock Exchange.       Methods empirically in used is quantitative methods and techniques of data collection is done in retrieving data from the literature (library research)  from the  www.idx.co.id , and after the sample selection by using purposive sampling acquired 4 companies that meet criteria used in the study. The independent variable used is operational costs and sales volume, and the dependent variable used is financial performance. The analytical tool used in this research is comparative comparative analysis.       The results of the study show that the increase in operational costs is not always accompanied by a decrease in return on assets, in the household equipment sub-sector companies registered at The Indonesia Stock Exchange for the 2014-2018 period and an increase in sales volume is not always accompanied by an increase in return on assets in the company's assets so that the return on assets did not experience an increase in the household appliances sub sector listed on the Indonesia Stock Exchange in the 2014-2018 period.
PENGARUH NILAI TUKAR RUPIAH, INFLASI DAN THE FED TERHADAP INDEKS HARGA SAHAM GABUNGAN DI BURSA EFEK INDONESIA PERIODE 2014-2018 Andi Indrawati3, Bellinus Chandra Feta1 Robin Jonathan2
EKONOMIA Vol 10, No 1 (2021)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to find out how the influence of independent and dependent variable simultaneously and partially.The analytical tool used in this research is Descriptive Statistics Analysis, Classical Assumptions Test which includes: Normality Test, Linearity Test, Multicollinearity Test, Autocorrelation Test, Heteroscedasticity Test, Multiple Linear Regression Analysis, and Goodness of Fit.The results of the study are: 1) Exchange Rate has a negative and partially significant effect on the CSPI. 2) Inflation has a negative and not significant effect partially on the CSPI. 3) The Fed has a positive and partially significant effect on the CSPI. 4) Exchange Rate, Inflation and the Fed have a significant effect on the CSPI.The conclusions of this research hypothesis are: 1) Exchange Rate has a negative and significant influence partially on CSPI on the Indonesia Stock Exchange (BEI) in the 2014-2018. This means that changes in the Rupiah Exchange Rate have a significant negative effect on CSPI. 2) The results of this study indicate that the inflation has a positive and not significant effect partially on CSPI on the Indonesia Stock Exchange (BEI) in the 2014-2018. It means that inflation fluctuation do not have a significant negative effect on CSPI  3) The results of this study indicate that the Fed has a positive and partially significant effect on CSPI on the Indonesia Stock Exchange (BEI) in the 2014-2018. The Fed fluctuation has a significant positive effect on CSPI. 4). The results of this study indicate that Exchange Rate, Inflation and the Fed simultaneously have a significant positive effect on CSPI on the Indonesia Stock Exchange in the 2014-2018.
Pengaruh Kualitas Pelayanan Terhadap Keputusan Pelanggan Depo Air Isi Ulang Berkah Fathan Samarinda (Studi Pada Mahasiswa Fakultas Ekonomi Universitas 17 Agustus 1945 Samarinda) Nurfitriani 3, Haisby Windra Rizaldy Mashadi LCA Robin Jonathan2
EKONOMIA Vol 10, No 2 (2021)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRACTThe purpose of this research is to know and analyze the effect of service quality, the customer’s decision water refill depot berkah fathan samarinda. The theory used in this research is service quality, reliability, responsiveness, Assurance, Empathy, physical evidence, and customer decisions.This research was conducted at the Faculty Of Economics Universitas 17 Agustus 1945 Samarinda. The samples taken were one hundred respondents with a non-probality sampling method with sampling techniques using sampling purposive. Data colletion by distributing questionnaires by using a likert scale to measure each indicator analysis tools in research using multiple linear regression analysis  by using statistical program tools SPSS v23.the results of this study indicate that the reliability variable does not significantly influence the customer's decision to refill drinking water depots berkah fathan samarinda, variable responsiveness does not significantly influence the customer's decision to refill drinking water depots berkah fathan samarinda, guarantee variable has a significant effect on the customer's decision to refill drinking water depots berkah fathan samarinda, Empathy variable has a significant effect on the customer's decision to refill drinking water depots berkah fathan samarinda, physical evidence variable significantly influence the customer's decision to refill drinking water depot berkah fathan samarinda. variable reliability, responsiveness, assurance, empathy, physical evidence together significantly influence the customer's decision to refill drinking water depots. 
Analisis Pencatatan dan Penilaian Persediaan Barang Dagang Berdasarkan PSAK No 14 Pada PT United Dico Citas Samarinda Nurfitriani, Annisa Elfreda Aplonia Lau 2
EKONOMIA Vol 10, No 1 (2021)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The treatment of the method of recording and evaluating inventory properly and correctly is absolutely necessary. This is because the inventory post has a considerable influence in the financial statements, namely in the balance sheet and in determining the cost of inventory in the income statement. The purpose of this study was to find out and analyze the recording and valuation of merchandise inventory at PT United Dico Citas Samarinda in accordance with or not with PSAK No. 14 of 2008 concerning inventory.The analytical tool used in this study is Comparative using PSAK No. 14. Statement of Financial Accounting Standards (PSAK) No. 14 of 2008.The analysis shows that the process of recording and valuing merchandise at PT United Dico Citas Samarinda in 2018 has used the perpetual method in recording and uses the First In First Out (FIFO) method in assessing such inventory in accordance with the provisions in the Statement of Financial Accounting Standards (PSAK ) No. 14.The conclusion of this study is the recording and valuation of merchandise inventory at PT United Dico Citas Samarinda in 2018 in accordance with the provisions in the Statement of Financial Accounting Standards (PSAK) No. 14 where recording of merchandise inventory uses perpetual, and valuation is carried out using the First In First Out (FIFO) method.
ANALISIS KESEHATAN KOPERASI PEGAWAI NEGERI BALAIKOTA SAMARINDA BERDASARKAN PERATURAN DEPUTI BIDANG KEMENTERIAN KOPERASI DAN USAHA KECIL DAN MENENGAH REPUBLIK INDONESIA NO.06/PER/DEP.6/IV/2016 Sarwo Eddy Wibowo3, Moh.Nasrullah1, Ivana Nina Esterlin Barus2
EKONOMIA Vol 10, No 2 (2021)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Moh Nasrullah: Health Analysis of Samarinda City Hall Cooperative Employees Based on Deputy Regulations for the Supervision of the Ministry of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia No.06 / Per / Dep.6 / IV / 2016The purpose of this study was to analyze the health of Samarinda City Township Cooperatives in 2018 if assessed based on the Deputy Regulation of the Supervision of the Ministry of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia No.06 / Per / Dep.6 / IV / 2016.Analysis tools used are capital aspects, aspects of productive asset quality, management aspects, efficiency aspects, liquidity aspects, independence and growth aspects, and aspects of cooperative identity.            The results of the study concluded from the seven aspects assessed that the health of Samarinda City Hall's Civil Servants Cooperative in 2018 was in the title "In Supervision" with a total score of 63.25. 
PENGARUH MOTIVASI DAN DISIPLIN TERHADAP KINERJA PEGAWAI PADA INSPEKTORAT DAERAH PROVINSI KALIMANTAN TIMUR Pebriana, Pebriana Pebriana
EKONOMIA Vol 6, No 2 (2017)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pengaruh Motivasi dan Disipil Kerja Terhadap Kinerja Pegawai pada Inspektorat Daerah Provinsi Kalimantan Timur” dibawah bimbingan Dosen Pembimbing I Bapak    H. Eddy Soegiarto dan Dosen Pembimbing II Bapak E.Y. Suharyono.            Tujuan penelitian ini adalah untuk mengetahui : 1) Pengaruh motivasi  terhadap kinerja pegawai pada Inspektorat Daerah Provinsi Kalimantan Timur. 2) Pengaruh disiplin  terhadap kinerja pegawai pada Inspektorat Daerah Provinsi Kalimantan Timur. 3) Pengaruh motivasi dan displin terhadap Kinerja Pegawai pada Inspektorat Daerah Provinsi Kalimantan Timur.            Populasi dalam penelitian ini sebnyak 18 orang pegawai dan sampel dalam penelitian ini adalah Pegawai Negeri Sipil yang berkerja pada Inspektorat Daerah Provinsi Kalimantan Timur, sebanyak 9 responden, dimana dalam menetapkan jumlah sampel tersebut hanya Pejabat Eselon saja.            Alat analisis dan uji hipotesis dalam penelitian ini menggunakan analisis regresi berganda atau multiple regresi yang terdiri dari uji simultan (uji serentak) dan uji partial (uji masing-masing). Adapun dalam melakukan proses analisis data menggunakan alat bantu statistik SPSS model 20.            Hasil analisis data dalam penelitian ini menunjukkan bahwa variabel motivasi berpengaruh terhadap kinerja pegawai Inspektorat Daerah Provinsi Kalimantan Timur. Hal ini dikarenakan terdapat pengaruh positif dan signifikan diantara kedua variabel, dimana nilai thitung lebih besar dari ttabel atau 1,977 > 1,812 dengan nilai signifikansi 0,095. Hal ini menunjukkan bahwa terdapat pengaruh atau hubungan secara positif dan signifikan diantara variabel motivasi kerja terhadap variabel kinerja.            Hasil analisis data dalam penelitian ini menunjukkan bahwa variabel disiplin kerja berpengaruh terhadap kinerja pegawai Inspektorat Daerah Provinsi Kalimantan Timur. Hal ini dikarenakan terdapat pengaruh positif dan signifikan diantara kedua variabel, dimana nilai thitung lebih besar dari ttabel atau 2,185 > 1,812 dengan nilai signifikansi 0,072. Hal ini menunjukkan bahwa terdapat pengaruh atau hubungan secara positif dan signifikan diantara variabel disiplin kerja terhadap variabel kinerja.            Hasil analisis data dalam penelitian ini menunjukkan bahwa variabel Motivasi dan Disiplin memiliki pengaruh terhadap kinerja pegawai Inspektorat Daerah Provinsi Kalimantan Timur. Hal ini dikarenakan terdapat pengaruh positif dan signifikan diantara variabel-variabel independen terhadap variabel dependen, dimana nilai Fhitung > Ftabel  atau10,509 > 4,964 dengan signifikansi 0,011 < 0,05. Hal ini menunjukkan bahwa terdapat pengaruh signifikan diantara variabel independen terhadap variabel dependennya, maka dengan demikian hipotesis yang diajukan terbukti kebenarannya. 
ANALISIS PENERAPAN SAK ETAP PADA PENYAJIAN LAPORAN KEUANGAN PT. INDO TOOLS SEJAHTERA Andi Indrawati, Oeij Yulianto Mardiana,
EKONOMIA Vol 9, No 3 (2020)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Analisis Penerapan SAK ETAP Pada Penyajian Laporan Keuangan PT. Indo Tools Sejahtera, Ibu Mardiana, S.E., M.M sebagai Pembimbing I, Ibu Andi Indrawati, S.E., M.M sebagai Pembimbing II. PT. Indo Tools Sejahtera merupakan perusahaan dibidang perdagangan peralatan teknik. Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisa laporan keuangan PT. Indo Tools Sejahtera telah sesuai dengan SAK ETAP tahun 2009. Metode yang digunanakan adalah metode kualitatif dengan membandingkan laporan keuangan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) dengan laporan keuangan PT. Indo Tools Sejahtera.           Hasil penelitan ini menunjukkan bahwa penyajian laporan keuangan PT. Indo Tools Sejahtera belum sesuai dengan penyajian laporan keuangan berdasarkan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP).          Laporan keuangan PT. Indo Tools Sejahtera tahun 2017 dan 2018 menyajikan Laporan neraca dan laporan laba rugi. Sendangkan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik penyajian laporan keuangan Neraca, Laporan laba rugi, Laporan perubahan ekuitas, Laporan arus kas, dan catatan atas laporan keuangan. Dengan menggunakan teknik menghitung cecklist metode Champion yang dikemukakan oleh James A. Blake dan Dean J. Champion didapatlah persentase 40% yang dikategorikan belum sesuai.            Dengan menggunakan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP), perusahaan diharapkan dapat menyajikan laporan keuangan dengan lengkap
ANALISIS KINERJA KEUANGAN PADA PT. SAKA AGUNG ABADI SAMARINDA Muhammad Maulana3, Anggalina Eka Ivana Nina Esterlin Barus2
EKONOMIA Vol 9, No 2 (2020)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRACT    The research problem is whether the financial performance of PT. Saka Agung Abadi Samarinda in 2017 until 2018 has decreased in terms of profitability, activity, solvency and liquidity ratios. This study aims to find out and analyze the financial performance of PT. Saka Agung Abadi Samarinda which is viewed from 2017 profitability, activity, solvency and liquidity ratios to 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 in a company. The research hypothesis is the financial performance of PT. Saka Agung Abadi Samarinda in 2017 until 2018 has decreased in terms of profitability, activity, solvency and liquidity ratios.The analytical tool used in this study is analysis using profitability ratios as measured by Return on investment and Gross margin ratio, activity ratios measured by Receivable turn over and Total assets turn over ratio, solvability ratios as measured by Debt to equity ratio and Debt to assets ratio, the liquidity ratio measured by the Current ratio and Quick ratio.The results showed that financial performance at PT. Saka Agung Abadi Samarinda in 2017 up to 2018 has experienced a decline in terms of profitability, activity, and liquidity ratios so that the hypothesis is accepted while the solvency ratio increases, the hypothesis is rejected. 
PENGARUH CAPITAL ADEQUACY RATIO, RETURN ON RISKED ASSETS, NON PERFORMANCE LOANDS DAN LOAN TO DEPOSIT RATIO TERHADAP HARGA SAHAM PERUSAHAAN PERBANKAN DI BURSA EFEK INDONESIA Rina Masithoh Haryadi, Sandra Natalia Fransiska M, Imam Nazarudin Latif,
EKONOMIA Vol 10, No 1 (2021)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study was to determine the effect of Capital Adequacy Ratio, Return On Risked Assets Ratio, Non Performance Loands Ratio and Loan To Deposit Ratio on the stock prices of the banking sector during the 2015-2018 period, and to determine the effect of Capital Adequacy Ratio, Return On Risked Assets Ratio , Non Performance Loands Ratio, Loan To Deposit Ratio together (simultaneously) to the stock price of the banking sector during the period 2015-2018.The basic theory of this research consists of financial management, financial statements and ratio analysis of financial statements. Data collection techniques are carried out using secondary data taken from the Indonesian stock exchange www.idx.co.id. This research analysis tool uses multiple linear regression analysis.The results of this study include 1). Capital Adequacy Ratio (CAR) does not have a significant effect on stock prices. 2). The Return on Risked Assets Ratio (ROA) variable has no significant effect on stock prices. 3). The Non Performance Loands Ratio (NPL) variable does not significantly influence the stock price. 4). Variable Loan To Deposit Ratio (LDR) significantly influence stock prices. 5). Variable Capital Adequacy Ratio, Return On Risked Assets Ratio, Non Performance Loands Ratio, and Loan To Deposit Ratio together (simultaneously) significantly influence the stock prices of the banking sector during the 2015-2018 period
ANALISIS TINGKAT LIKUIDITAS PT. ADIRA DINAMIKA MULTI FINANCE TBK. CABANG SAMARINDA PADA TAHUN 2014-2018 Umi Kulsum3, Annisa Widyasari 1, Imam Nazarudin Latif
EKONOMIA Vol 10, No 1 (2021)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims: to determine and analyze the liquidity level of the average value of PT. Adira Dinamika Multi Finance Tbk. Samarinda Branch is reviewed from the current ratio for 2014-2018, to analyze the liquidity level of the average value in terms of the 2014-2018 quick ratio. to analyze the liquidity level of the average value in terms of the cash ratio (cash ratio) in 2014-2018.               The data used in this study were obtained from PT. Adira Dinamika Multi Finance Tbk. Samarinda Branch 2014-2018 period and other sources related to this research. Liquidity analysis uses Current Ratio, Quick Ratio, and Cash ratio analysis in each period 2014-2018.               Based on the results of research and discussion of Liquidity Analysis, the Current Ratio in 2014-2015 has increased, in 2015-2016 it has increased, in 2016-2017 it has decreased, in 2017-2018 the ratio has not changed. The Quick Ratio level in 2014-2015 has increased, in 2015-2016 it has increased, in 2016-2017 it has decreased, and in 2017-2018 it has not changed. The level of Cash Ratio in 2014-2015 decreased, in 2015-2016 there was no change, in 2016-2017 it increased, and in 2017-2018 it decreased.               The level of liquidity in terms of the Current Ratio Current Ratio, fluctuations in the 2014-2018 period did not reach the predetermined ratio value, so the hypothesis was rejected. The level of liquidity in terms of the Quick Ratio, fluctuations occurred in the 2014-2018 period and did not reach the predetermined ratio value, so the hypothesis was rejected. The level of liquidity in terms of cash ratios. Cash Ratio fluctuations occurred in the 2014-2018 period and did not reach the predetermined ratio value, the hypothesis was rejected

Page 87 of 98 | Total Record : 976

 85   86   87   88   89 

Filter by Year

2012 2021


Reset
Filter By Issues
All Issue Vol 10, No 3 (2021) Vol 10, No 2 (2021) Vol 10, No 1 (2021) Vol 9, No 3 (2020) Vol 9, No 2 (2020) Vol 9, No 1 (2020) Vol 8, No 5 (2019) Vol 8, No 4 (2019) Vol 8, No 3 (2019) Vol 8, No 2 (2019) Vol 8, No 1 (2019) Vol 7, No 4 (2018) Vol 7, No 3 (2018) Vol 7, No 3 (2018) Vol 7, No 2 (2018) Vol 7, No 1 (2018) Vol 6, No 3 (2017) Vol 6, No 2 (2017) Vol 6, No 1 (2017) Vol 5, No 3 (2016) Vol 5, No 2 (2016) Vol 5, No 1 (2016) Vol 4, No 3 (2015) Vol 4, No 2 (2015) Vol 4, No 1 (2015) Vol 3, No 3 (2014) Vol 3, No 2 (2014) Vol 3, No 1 (2014) Vol 2, No 2 (2013) Vol 2, No 1 (2013) Vol 1, No 1 (2012) More Issue