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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 EPS, DER dan NPM Terhadap Harga Saham Perusahaan Indeks LQ-45 di Bursa Efek Indonesia (Periode 2012-2015) Ivana Nina Esterlin Barus 3, Cici Novitasari1 Robin Jonathan 2,
EKONOMIA Vol 10, No 1 (2021)
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Tujuan penelitian ini adalah untuk mengetahui pengaruh Earning Per Share (EPS), Debt to Equity Ratio (DER) dan Net to Profit Margin (NPM) terhadap harga saham perusahaan Indeks LQ-45 di BEI tahun 2012 – 2015.Metode yang digunakan dalam penelitian ini mengambil dari 45 perusahaan Indeks LQ-45, didapatkan 26 sample yang sesuai dengan kriteria. Pengujian statistik menggunakan program SPSS 20.Hasil penelitian ini secara simultan menunjukkan bahwa variabel berpengaruh signifikan. Secara parsial menunjukan bahwa variabel EPS dan NPM berpengaruh positif signifikan terhadap harga saham, dan DER berpengaruh negatif signifikan terhadap harga saham.
Analisis Sistem Antrian Pada Bank Mandiri Kantor Cabang Mulawarman Samarinda Sarwo Eddy Wibowo 3, Muhammad Irpan 1, Elfreda Aplonia Lau 2
EKONOMIA Vol 10, No 2 (2021)
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This study aims to determine the queue characteristics of Bank Mandiri Samarinda Branch Office, the effectiveness of the service on the queuing system at Bank Mandiri Mulawarman Samarinda Branch Office and to determine the amount of facility costs incurred by Bank Mandiri Mulawarman Samarinda Branch Office. In the queue structure of Bank Mandiri's Mulawarman Samarinda Branch Office, there are 3 service lines that serve cash deposits and withdrawals. Bank Mandiri Mulawarman Samarinda Branch Office uses a single-phase multi-channel service structure.The population in this study were all customers who made transactions at Bank Mandiri Samarinda Mulawarman Branch with an unlimited sample. Field observations were carried out for 5 days. The variables used in this study are the level of customer service, customer arrival rate, service facilities.The results of data analysis show that the queuing system of the Bank Mandiri Mulawarman Branch Office using a single phase multi channel 2 active teller structure is more efficient than using a single phase multi channel 3 active teller structure
PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN PENGUNJUNG PERPUSTAKAAN PADA KANTOR BADAN PERENCANAAN PEMBANGUNAN DAERAH (BAPPEDA) PROVINSI KALIMANTAN TIMUR Ida Rahmawati3, Jayanti Riana Putri1, Eka Yudhyani2,
EKONOMIA Vol 10, No 2 (2021)
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The purposes of this research was determine the effect of each indicators of tangibles, reliability, responsiveness, assurance, and empathy on the satisfaction of library visitors either partially or simultaneously.This research was conducted in the library of the East Kalimantan Regional Development Planning Agency (Bappeda) office, on Kesuma Bangsa Street Number 2 Samarinda which is located on the 2nd floor of the PUSIDO building area of the East Kalimantan Province Bappeda office. The method used in this research is descriptive research method through a quantitative approach using multiple linear regression analysis tools. The research data source is primary data through distributing questionnaires to 87 respondents of visitors to the library of Bappeda East Kalimantan Province.The results of the analysis and calculations show the effect of service quality partially with indicators of tangibles, reliability, assurance has a positive and insignificant effect, responsiveness has a significant positive effect, and empathy has a negative and insignificant effect on visitor satisfaction at the Bappeda library of East Kalimantan Province.Simultaneously, the five service indicators have a significant positive effect on visitor satisfaction at the Bappeda library of East Kalimantan Provinc
Pengaruh Faktor-Faktor Internal Perusahaan Terhadap Earning Per Share Perusahaan Sub Sektor Otomotif Di BEI Periode 2014-2018 Andi Indrawati3, Muhammad Nur1 Robin jonathan 2
EKONOMIA Vol 10, No 3 (2021)
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This study was conducted to determine the effect of the current ratio, debt to asset ratio, total assets turno ver, company size, and sales growth to earnings per share in the automotive sub-sector companies listed on the Indonesia Stock Exchange for the period 2014-2018, both partially and simultaneous.The analysis used is multiple linear regression, where the normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, and hypothesis testing in the form of t test and F test.Based on the results of the analysis, the results show that the current ratio, debt to asset ratio, and company size partially do not significantly influence earnings per share in the automotive sub-sector companies listed on the Indonesia Stock Exchange for the period 2014-2018. Meanwhile, the total assets turn over and sales growth partially have a significant effect on earnings per share in the automotive sub-sector companies listed on the Indonesia Stock Exchange in the period 2014-2018.Simultaneously, the current ratio, debt to asset ratio, total assets turnover, company size, and sales growth significantly influence earnings per share in the automotive sub-sector companies listed on the Indonesia Stock Exchange for the period 2014-2018
Analisis Proses Pencatatan, Pembayaran, dan Pelaporan Pajak Terutang PPh Pasal 15 Tentang Wajib Pajak Pelayaran Dalam Negeri Pada PT. Titian Mahakam Line Taghfirul Azhima Yoga Siswa3, Herliani, Imam Nazarudin Latif,
EKONOMIA Vol 9, No 2 (2020)
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Tujuan Penelitian ini adalah untuk mengetahui kesesuaian pencatatan, pembayaran dan pelaporan pajak terutang PPh Pasal 15 tentang Wajib Pajak Pelayaran Dalam Negeri yang dilakukan oleh PT. Titian Mahakam Line berdasarkan KMK No. 416/KMK.04/1996 dan SE No. 29/PJ.04/1996.Data yang dibutuhkan untuk penelitian ini diperoleh dengan wawancara dan dokumentasi. Teknik pengumpulan data dilakukan dengan mengumpulkan laporan – laporan  perpajakan berkaitan dengan PPh Pasal 15 Pelayaran Dalam Negeri selama tahun 2018 di PT. Titian Mahakam Line. Teknik analisis data pada penelitian ini membandingkan pencatatan pajak terutang PPh Pasal 15 Pelayaran Dalam Negeri yang dilakukan PT. Titian Mahakam Line dengan KMK No. 416/KMK.04/1996 serta pembayaran dan pelaporan pajak terutang PPh Pasal 15 Pelayaran Dalam Negeri yang dilakukan oleh PT. Titian Mahakam Line dengan SE No. 29/PJ.04/1996. Kesimpulan dari hasil analisis data yang telah peneliti lakukan pencatatan pajak terutang PPh Pasal 15 yang dilakukan oleh PT. Titian Mahakam Line dengan menggunakan tarif 1,2% telah sesuai dengan KMK No. 416/KMK.04/1996. Pembayaran atas pajak terutang PPh Pasal 15 yang dilakukan oleh PT. Titian Mahakam Line juga telah sesuai dengan SE No. 29/PJ.04/1996 dengan membayar maksimal tanggal 10 di bulan berikutnya. Sedangkan untuk pelaporan pajak terutang PPh Pasal 15 belum sesuai dengan SE No. 29/PJ.04/1996 karena ditemukan banyak keterlambatan atau lewat dari tanggal 20, yaitu laporan Masa Pajak Maret, April, Mei, Juni, Juli, Agustus, Oktober, dan November di tahun 2018
PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM PADA PERUSAHAAN OTOMOTIF DAN KOMPONEN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2018 Murfat Effendi, Ery Setiyawan Ivana Nina Esterlin Barus2
EKONOMIA Vol 10, No 1 (2021)
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The problems in this study are as follows: (1) is the Debt to Equity ratio (DER), Net Profit Margin (NPM), Current Ratio (CR), Inventory Turnover (ITO) partially and simultaneously affecting the share price of the Automotive companies and components listed on the Indonesia Stock Exchange period 2013 – 2018.       This research is conducted with the aim to know the influence of Debt to Equity Ratio (DER), Net Profit Margin (NPM), Current Ratio (CR) and Inventory Turn Over (ITO) to the price of shares in automotive companies and components listed on the stock Exchange Indonesia period 2013-2018. The method used for analyzing is a method of double linear regression analysis with the computerized program SPSS.       The results of research analysis show that both NPM and ITO have significant effect on stock prices in automotive companies and components listed on the Indonesia Stock exchange period of 2013-2018 while DER and CR have no effect, Evidenced by the results of the significance value DER (0,329 > 0,05), NPM (0,12 < 0,05), CR (0,522 > 0,05) and ITO (0,001 < 0,05).       The results of simultaneous research that the Debt to Equity Ratio (DER), Net Profit Margin (NPM), Current Ratio (CR) and Inventory Turn Over (ITO) have significant effect on the price of shares in automotive companies and components listed on the Indonesia stock Exchange Period 2013-2018, evidenced by the results of F countdown > F tabel and of the significance value (6,161 > 2,51).
Penentuan Harga Pokok Produksi Rumah Tipe 54 Pada Perumahan Borneo Regency Samarinda Daury Rahadian Sriandanda3, Novia Adrianus1 Mardiana 2
EKONOMIA Vol 10, No 1 (2021)
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The purpose of this study is to determine the calculation of the cost of production of a house type 54 in Borneo Regency Housing which is applied by the company and to compare it with the calculation of the cost of goods manufactured using the Full Costing method. In accordance with the research objectives, the formulation of the problem concluded is "Is the determination of the cost of production of type 54 houses determined by the Borneo Regency Housing smaller than the Full costing method"          The basic theory used in this study is cost accounting. Based on these subjects, the following hypothesis is proposed: "The determination of the cost of goods manufactured as determined by the Borneo Regency Housing is smaller than the cost of goods manufactured using the Full Costing method".          The analytical tool used is the determination based on the full costing method by taking into account all production costs.           The results of the study indicate that the calculation of the cost of production in the construction of a house type 54 at Borneo Regency Housing is smaller than the calculation of the cost of production based on the analysis using the full costing method, thus the hypothesis can be accepted.The purpose of this study is to determine the calculation of the cost of production of a house type 54 in Borneo Regency Housing which is applied by the company and to compare it with the calculation of the cost of goods manufactured using the Full Costing method. In accordance with the research objectives, the formulation of the problem concluded is "Is the determination of the cost of production of type 54 houses determined by the Borneo Regency Housing smaller than the Full costing method"          The basic theory used in this study is cost accounting. Based on these subjects, the following hypothesis is proposed: "The determination of the cost of goods manufactured as determined by the Borneo Regency Housing is smaller than the cost of goods manufactured using the Full Costing method".          The analytical tool used is the determination based on the full costing method by taking into account all production costs.           The results of the study indicate that the calculation of the cost of production in the construction of a house type 54 at Borneo Regency Housing is smaller than the calculation of the cost of production based on the analysis using the full costing method, thus the hypothesis can be accepted.
EVALUASI PELAKSANAAN SISTEM DAN PROSEDUR PENGELOLAAN PENGELUARAN KAS TERHADAP UANG PERSEDIAAN (UP) SELAMA MASA PANDEMI COVID-19 PADA DINAS PEMUDA DAN OLAHRAGA PROVINSI KALIMANTAN TIMUR Ida Rahmawati3, Meliana Said1 Imam Nazarudin Latif2
EKONOMIA Vol 10, No 2 (2021)
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The purpose of this writing is to find out and analyze the implementation of Government Regulation (PP) No.12 of 2019 and Regulation of the Minister of Home Affairs (Permendagri) No.77 of 2020 in the implementation of Cash Expenditure Management Systems and Procedures Against Supply Money (UP) during the Covid-19 pandemic at the Youth and Sports Service of East Kalimantan Province. This research is a qualitative descriptive study, with the PP No.12 of 2019 and Permendagri No.77 of 2020 as analysis tools.            The results of the evaluation of the implementation of cash disbursement management systems and procedures for supply money (UP) during the Covid-19 pandemic period at the East Kalimantan Provincial Youth and Sports Office through the implementation stages as regulated in PP No.12 of 2019 and Permendagri No.77 In 2020 and hypothesis testing, it can be concluded that the hypothesis is accepted, which means that the results of the evaluation of the system and procedures for managing cash disbursements against money supply (UP) during the Covid-19 pandemic period at the East Kalimantan Provincial Youth and Sports Office are in accordance with PP No. Number 77 of 2020.
PENGARUH KUALITAS PELAYANAN DAN HARGA TERHADAP KEPUASAN KONSUMEN PADA ERAMART JALAN PELITA KOTA SAMARINDA Ida Rahmawati3, Cakra Aditya1, Elfreda Aplonia Lau2,
EKONOMIA Vol 9, No 2 (2020)
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Cakra Aditya, Effect of service quality and price on Eramart customer satisfaction at Pelita Street, Samarinda City. Under the guidance of Mrs. Elfreda Aplonia Lau as the first supervisor and Mrs. Ida Rahmawati as the second supervisorThe formulation of this research problem is (1) Does service quality have a significant effect on Eramart customer satisfaction on Pelita street Samarinda City, (2) Does the price have a significant effect on Eramart customer satisfaction on Pelita street Samarinda City, (3) Does service quality and price have a significant towards consumer satisfaction at Eramart on Pelita street Samarinda City.            The theoretical basis of this research is marketing management that focuses on service quality, price, and customer satisfaction. The analytical tool used is multiple linear regression analysis.    The hypothesis in this study is (1) Service quality significantly influences Eramart's customer satisfaction on Pelita street Samarinda City, (2) Price significantly influences Eramart's customer satisfaction on Pelita street Samarinda City, (3) Service quality and price significantly influence Eramart's customer satisfaction on Pelita street Samarinda City.The results showed that service quality variables significantly influence customer satisfaction on Eramart Pelita street Samarinda City. Price variable significantly influences consumer satisfaction on Eramart Pelita Street Samarinda City. Service Quality and price significantly influence consumer satisfaction on Eramart Pelita street Samarinda City.
Pengaruh Kualitas Pelayanan terhadap Kepuasan Nasabah pada Cu Daya lestari TP. Kalaang Lawaat di Kabupaten Kutai Barat Kecamatan Barong tongkok Ida Rahmawati3, Yoyo Eddy Soegiarto 2
EKONOMIA Vol 9, No 3 (2020)
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Effects of Service Quality on Customer Satisfaction at CU Daya Lestari  TP. Kalaang Lawaat in West Kutai District, Barong Tongkok Sub-district, under the guidance of Mr.  H.  Eddy  Soegiarto K and Mrs.  Ida  Rahmawati.     The background of this research is the importance of good services. It is expected that the customers are satisfied and they will return to use the company products which meet their expectations. Therefore, the information technology and openness of the company play an important role to the customers. With the current good services, it is expected that CU Daya Lestari will always improve its services to provide satisfaction to all loyal customers.The research problem is to determine the effects of service quality consisting of tangibility, reliability, responsiveness, assurance, and empathy, at CU Daya Lestari TP. Kalaang Lawaat to the customer satisfaction in West Kutai District, Barong Tongkok Sub-district. The analysis tools in this study were test instrument, data of validity and reliability test. There classic assumption test used normality test, multicollinearity test, heteroskedasticity test, and autocorrelation test, as well as multiple linear regression analysis, hypothesis test, t test, f test, and coefficient of determination used SPSS 21.0.The result indicates that the variables of service quality consisting of tangibility, reliability, responsiveness, assurance, and empathy give significant effects on customer satisfaction. Tangibility, reliability, and assurance give positive effects and do not significant to customer satisfaction, while responsiveness and empathy give positive effects and significant to customer satisfaction at  CU Daya Lestari TP.  Kalaang  Lawaat  in  West  KutaiDistrict  ,Barong  Tongkok  Sub-district