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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
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PENGARUH TATA RUANG TERHADAP KINERJA KARYAWAN (Studi Empiris Pada PT. PLN (Persero) UPDK Mahakam) Rina Masithoh Haryadi3, Saadilah Nur Pratiwi1, H. Mulyadi Sy.P
EKONOMIA Vol 10, No 2 (2021)
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The purpose of this study was to the influence of layout to the Employee Performance. The analysis tools that used in this research Simple Linear regression analysis. The simple linear regression equation obtained (Y = 11,105 + 0,586X). The hypothesis in this research is layout seen from employee performance has significant to the employees. This type of this research is quantitative research using a descriptive approach. The sampling in this research is to use saturated sampling (census), all members of the population are sampled namely employees of PT. PLN (Persero) UPDK Mahakam.The results of this research shown that influence of layout variable to the employees performance was 44,2%. Based on t test results, variable layout has significant influence to the employees performance.The inference of this research is a good and exactly office layout will give to comfort for employees. The employees noticed to the arrangement of office layout will have a good impact on the employee's performance. The employee’s performance can be improved through improved of office layout.
ANALISIS KINERJA BELANJA PADA KANTOR DESA SEBUNTAL KEC. MARANG KAYU KAB. KUTAI KARTANEGARA Rina Masithoh Haryadi3, Tutik Septiningsih1 Titin Ruliana2,
EKONOMIA Vol 10, No 3 (2021)
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The purpose in this study is a.) Knowing and analyzing the shopping performance of Sebuntal village office is reviewed from the analysis of spending growth in 2018 – 2019, b.)  Knowing and analyzing spending performance at Sebuntal Village Office reviewed efficiency ratio in 2018 – 2019, c.) Knowing and analyzing shopping performance at Sebuntal Village Office is reviewed from variant analysis in 2018 – 2019, d.) Knowing and analyzing spending performance is reviewed from shopping compatibility analysis consisting of operational expenditure ratio and capital expenditure ratio at Sebuntal Village office in 2018 - 2019. The basis of the theory used is the basis of the theory concerning public sector accounting, spending performance, budget realization reports, regional expenditure budget, public sector budgets and expenditure analysis. The analysis tool used is a shopping analysis consisting of shopping growth analysis, efficiency ratio, variant analysis and shopping compatibility analysis. The results of the analysis announced can be known that a) The performance of spending in fiscal year 2018 - 2019 is reviewed from the analysis of spending growth at the Sebuntal Village Office in Marang Kayu sub-district is classified as negative with the criteria dropped due to the realization report of the 2018 budget and below the report has not been compiled based on the correct budget realization report. b) Spending performance in fiscal year 2018 - 2019 is reviewed from the efficiency ratio in Sebuntal Village Office of Marang Kayu SubDistrict is relatively efficient because Sebuntal Village Office is able to manage its finances. c) The spending performance in fiscal year 2018 - 2019 is reviewed from the analysis of shopping variants at the Sebuntal Village Office in Marang Kayu SubDistrict is quite good, with the realization of spending smaller than the budget. d) Shopping performance in 2018 - 2019 is reviewed from the shopping compatibility analysis at the Sebuntal Village Office in Marang Kayu SubDistrict is quite compatible.
ANALISIS KINERJA KEUANGAN CV. SAC BERSAUDARA SAMARINDA Ivana Nina Esterlin Barus 3, Arief Solaiman 1, Mardiana 2
EKONOMIA Vol 9, No 2 (2020)
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This research was conducted to determine and analyze the financial performance of CV. SAC Bersaudara from the aspect of liquidity ratios, aspects of solvency ratios, aspects of activities, and from the aspect of profitability ratios from 2015-2017.The analysis tools used in this study include current ratio, debt to asset ratio, total asset turnover, and return on assets.The results of the Current Ratio CV. SAC Bersaudara during 2015-2017 experienced fluctuations, where the Current Ratio in 2016 increased from 2015, but decreased in 2017. Debt to Asset Ratio CV. SAC Bersaudara during 2015-2017 experienced fluctuations, where the Debt to Asset Ratio in 2016 increased from 2015, but decreased in 2017. Total Assets Turn Over CV. SAC Bersaudara during 2015-2017 experienced fluctuations, where the Total Assets Turn Over in 2016 decreased from 2015, but experienced an increase in 2017. Return On Assets CV. SAC Bersaudara during 2015-2017 experienced fluctuations, where Return On Assets in 2016 decreased from 2015, but experienced an increase in 2017.Current Ratio CV. SAC Bersaudara during 2015-2017 were below industry standards. Debt to Asset Ratio CV. SAC Bersaudara during 2015-2017 were below industry standards. Total Assets Turn Over CV. SAC Bersaudara during 2015-2017 were below industry standards. Return On Asset CV. SAC Bersaudara during 2015-2017 were below industry standards.
ANALISIS ANGGARAN PROYEK SEBAGAI ALAT PENGENDALIAN BIAYA PADA PERUSAHAAN KONTRAKTOR CV. WIJAYA CIPTA MANDIRI Ida Rahmawati3, Isnawati Imam Nazarudin Latif
EKONOMIA Vol 9, No 3 (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.
Optimalisasi Biaya Transportasi Pekerja Bagian kurir pada PT. Indah Shipping Cabang Samarinda Heriyanto 3, Muhammad Mashuri1 LCA Robin Jonathan2
EKONOMIA Vol 10, No 1 (2021)
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The purpose of this study was to determine the part of workers courier transportation costs at PT. Indah Shipping Branch Samarinda for optimality. The theory used in this research is the Operational Management, Services, Transportation Linear Programming and Optimization. The research was conducted at PT. Indah Shipping Branch Samarinda. Data obtained secondary data and premiere in the can with the permission of the company that is the cost of fuel oil and other auxiliary costs. To obtain optimal transport costs by using the assignment method that produces the effectiveness and efficiency of each source to each destination. This research analysis tools using Hungarian method is modifying rows and columns of the matrix effective to turn up a single zero component of each row and column can be selected as the optimal allocation of assignments. The results of this study indicate assignments by using Hungarian method can yield an optimal solution that is more efficient compared with using existing assignment at. PT. Indah Shipping Branch Samarinda, There seems to be happening as much efficiency after using Hungarian method.
KINERJA KEUANGAN SUB SEKTOR HOTEL, RESTORAN, DAN PARIWISATA PADA BURSA EFEK INDONESIA SEBELUM DAN SELAMA PANDEMI COVID-19 E Y Suharyono 3, Renaldi Gunawan, Titin Ruliana2,
EKONOMIA Vol 10, No 2 (2021)
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Tujuan penelitian ini adalah (1) Untuk mengetahui dan menganalisis Profitabilitas (Gross profit margin, Operating Profit Margin, Net Profit Margin, dan Return On Asset) perusahaan sub sektor Hotel, Restoran, dan Pariwisata pada Bursa Efek Indonesia sebelum dan selama pandemi Covid-19 periode 2019 sampai dengan September 2020, (2) Untuk mengetahui dan menganalisis Likuiditas (Current Ratio, Quick Ratio, dan Cash Ratio) perusahaan sub sektor Hotel, Restoran, dan Pariwisata pada Bursa Efek Indonesia sebelum dan selama pandemi Covid-19 periode 2019 sampai dengan September 2020. Teknik Pengumpulan data dilakukan menggunakan data kepustakaan (Library Research) yang diambil dari Bursa Efek Indonesia www.idx.co.id. Alat analisis penelitian ini menggunakan Profitabilitas (Gross profit margin, Operating Profit Margin, Net Profit Margin, dan Return On Asset), Likuiditas (Current Ratio, Quick Ratio, dan Cash Ratio), serta analisis Komparatif. Hasil dari penelitian ini adalah 1). Gross profit margin mengalami penurunan sebelum dan selama pandemi Covid-19. 2). Operating Profit Margin mengalami penurunan sebelum dan selama pandemi Covid-19. 3). Net Profit Margin mengalami penurunan sebelum dan selama pandemi Covid-19. 4). Return On Asset mengalami penurunan sebelum dan selama pandemi Covid-19. 5). Current Ratio mengalami penurunan sebelum dan selama pandemi Covid-19. 6). Quick Ratio mengalami penurunan sebelum dan selama pandemi Covid-19. 7).Cash Ratio mengalami penurunan sebelum dan selama pandemi Covid-19.
Pengaruh Bauran Pemasaran Jasa Terhadap Keputusan Penggunaan Jasa Transportasi Online Aplikasi Grab Berbasis Android Di Kota Samarinda Taghfirul Azhima Yoga Siswa3, Muhammad Darmawan Eddy Soegiarto
EKONOMIA Vol 9, No 2 (2020)
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The purpose of this study was to determine the effect of the service marketing mix which includes product, price, place, promotion, people, process and physical evidence on the decision to use online transportation services based on Android Grab Application in Samarinda City.The theory used in this study is the service marketing mix and service use decisions. This research was conducted on Grab service users in Samarinda City. The population in this study is unknown and the sample taken was 78 respondents with the accidently sampling method. Data collection is done by distributing online questionnaires from the google forms using the Likert scale to measure each indicator. The analytical tool used is multiple linear regression.The results of the research on the f test show that the service marketing mix variables which include product, price, place, promotion, people, process and physical evidence have a joint effect on the decision to use services. The t test shows that the price, process and physical evidence variables have a significant effect on service use decisions while in the product, place, promotion and people variables there is no significant effect on the decision to use android-based online Grab Application transportation services in Samarinda City
Penentuan Harga Pokok Produksi Pagar Menggunakan Metode Biaya Pesanan Pada CV. Ahsan Jaya mandiri Yusuf, Cahyo Muhammad
EKONOMIA Vol 9, No 3 (2020)
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Calculation of cost of production by using the order cost method is right method to use in industry or businesses in the field of assembly, most of which are carried out an order basis because the process of recording costs still relative simple. The formulation of the problem of this research is whether the cost producingfences determined by CV. Ahsan Jaya Mandiri is lower than the cost of production according to the order cost method. The purpose of this study is to find out information on the difference in cost of production according to the company and the cost of production according to the order cost method and compares the price of production based on the order cost method with the cost of production according to CV. Ahsan Jaya Mandiri. The theoretical basis used in this research is cost accounting which focuses on calculating the cost of production of fences on CV. Ahsan Jaya Mandiri. The research hypothesis is the cost of production carried out by CV. Ahsan Jaya Mandiri is lower than the cost of production according to the order cost method. The analytical tool used is depreciation rate of fixed assets, the loading of factory overhead costs to the product of the calculation of the cost of production and the card price of the order. The results showed that the calculation of the cost of fence according to CV. Ahsan Jaya Mandiri is lower than the difference between the order cost method due to CV. Ahsan Jaya Mandiri does not account for indirect labor costs and a portion of factory overhead costs into the production costs of fences. 
ANALISIS PERHITUNGAN PAJAK PERTAMBAHAN NILAI PADA PT.PIPIT MUTIARA JAYA (PT.PMJ) SITE BEBATU TANA TIDUNG Camelia Verahastuti 3, Siti Aisyah1, H.Mulyadi 2,
EKONOMIA Vol 10, No 1 (2021)
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The company is a place for production activities and the gathering of all factors of production, both goods and services. The company is also one form of legal entity that is a partner of the government's business to carry out development and one of the obligations that must be carried out by the company is the obligation to pay taxes. Tax as a source of state income in Indonesia, one type of tax imposed by the government is Value Added Tax (VAT). VAT is a tax imposed on the sale and purchase of goods or services at a rate of 10%. The company that is the object of this research is a Coal Mining company.This study aims to determine the Calculation of Value Added Tax based on Law Number 42 of 2009.The result of the analysis show that the calculation of Value Added Tax at PT.Pmj Site Bebatu Tana Tidung has not been in accordance with Law No.42 of 2009 because there are still calculations that are not correct.Therefore the authors advise that PT. Pmj should be more careful in calculating the Value Added Tax so that it is in accordance with Law Number 42 of 2009, so that there are no errors in the calculation of income tax and Value Added Tax
PENGARUH KARAKTERISTIK INDIVIDU DAN FAKTOR PEKERJAAN TERHADAP MOTIVASI PADA PT. INTERTROPICK ADITAMA SAMARINDA Mardiana, Arief Vicky andree Robin Jonathan 2
EKONOMIA Vol 10, No 2 (2021)
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Effect of Individual Characteristics and Job Factors on Motivation at PT. Intertropick Aditama Samarinda. Under the guidance of Mr. Robin Jonathan as mentor I and Mrs. Mardiana as mentor II.The formulation of the problem of this research is 1. Are Individual Characteristics and Job Factors have a positive and significant impact on the Motivation at PT. Intertropick Aditma Samarinda. 2. Does Individual Characteristics have a positive and significant impact on the Motivation at PT. Intertropick Aditama Samarinda. 3. Does the Job Factor have a positive and significant effect on the Motivation at PT. Intertropick Aditama Samarinda.The basic theory of Human Resources that focuses on Individual Characteristics, Job Factors and Motivation. Hypothesis of this research are 1. Individual Characteristics and Job Factors have a positive and significant impact on Motivation PT. Intertropick Aditama Samarinda. 2. Characteristics Individuals have a positive and significant impact on the Motivation of PT. Intertropick Aditama Samarinda. 3. Job factors have a positive and significant effect on the Motivation at PT. Intertropick Aditama Samarinda.The sample used is 98 respondents. Sample selection method used is slovin calculation method. Analyzer that is used is doubled linear regression analysis.The results of research include: 1. From the independent variables studied at PT. Intertropick Aditama Samarinda, variable Individual Characteristics and Job Factors have a positive and significant impact on employee performance PT. Intertropick Aditama Samarinda. 2. From the value studied variable Characteristics Individuals have a positive and significant impact on PT. Intertropick Aditama Samarinda. 3. From the value examined variable job factors have a negative and insignificant effect on PT. Intertropick Aditama Samarinda

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