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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
 89   90   91   92   93 
AUDIT MANAJEMEN UNTUK MENILAI EFEKTIVITAS SUMBER DAYA MANUSIA PADA PT. ALISHA KARUNIA PERDANA (Studi Empiris Pada PT. Alisha Karunia Perdana) Camelia Verahasuti3, Mutia Chairany1, H. Eddy Soegiarto k2
EKONOMIA Vol 10, No 2 (2021)
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The study is purposed to asses the effectiveness of human resources (HR) functions and to provide advice on the findings of weakness of PT. Alisha Karunia Perdana. The investigated human resources activities include: human resources planning, recrutmen, selection and placement, training and employee development, career planning and development, performance appraisal, and safety and health. And to determine the policies, analyze the optimization of human resources program that has set, evaluate the campany’s activities, evaluate the weaknesses, and provide recommendations on the weaknesses found.This study is a descriptive-qualitative research. The data collection method consists of documentation, observation, and interview. The data analysis method is qualitative approach to describe the assessment of HR function’s effectiveness based on the result of the comparison among condition, criteria, cause, and impact. Based on the research results it is known that the HR function activities, which has not been effective are: human resources planning, selection and placement, training and employee development, career planning and development, performance appraisal, and safety and health.Based on the weaknesses of HR function activities, suggestions are provided as inputs to management in improving and developing the effectiveness of human resource functions
ANALISIS KINERJA KEUANGAN PADA PADA PT. SURYA BIRU MURNI ACCETYLENE SAMARINDA Andi Indrawati3, Dwi Putri Purwasri Sukamto H. Eddy Soegiarto K
EKONOMIA Vol 9, No 1 (2020)
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Dwi Putri Purwasri Sukamto: Analisis Kinerja Keuangan Pada PT. Surya Biru Murni Accetylene Samarinda.The company is always trying to improve the company's financial performance in order to get a profit or profit, in 2015 the company generated a profit of Rp. 6,819,373,114,- while in 2016 experienced a profit loss of Rp. 5,666,497,170,- which was caused by Indonesia's macro economy at the time of decline, and in 2017 it increased by Rp. 7.473496.132,-.    The purpose of doing research is to determine the company's financial performance at PT. Surya Biru Murni Accetylene Samarinda in the period of 2015-2017 in terms of Financial Ratios namely Liquidity, Solvency, and Profitability.The data analysis technique used is financial ratio analysis in terms of Liquidity (Current ratio), Solvency (Debt to Equity Ratio), Profitability (Return On Investment).The results of financial performance research at PT. Surya Biru Murni Accetylene Samarinda as measured by the Current ratio for the 2015-2016 period has decreased in performance and in the 2016-2017 period it has also decreased in performance. However, the company is still able to pay off the company's debt. Performance as measured by the Debt to Equity Ratio for the 2015-2016 period has increased and for the 2016-2017 period it has decreased. This company has not been able to manage existing finances and shows that the company's capital cannot be sufficient to guarantee the debt given by creditors so that the company is in a bad condition. Furthermore, in the 2015-2017 period it experienced an increase, as measured by Return On Investment in the 2015-2016 period, an increase in performance and in the 2016-2017 period also improved performance so that the company can be said to be in a good position.
Penerapan Akuntansi Aset tetap Menurut PSAK No.16 Pada Foodpoint Mall. Lembuswana Samarinda Adisthy Shabrina Nurqamarani, Suriani Elfreda Aplonia Lau 2
EKONOMIA Vol 9, No 3 (2020)
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This study aims to determine the recognition, measurement and presentation of fixed assets in the financial statements conducted by Foodpoint Lembuswana Mall based on the Statement of Financial Accounting Standards (PSAK) No.16 The analytical tool used in this study is a comparative descriptive method, which is a method that compares accounting treatments that include recognition, measurement and presentation of fixed assets in the financial statements according to Statement of Financial Accounting Standards (PSAK) No.16 versus financial statement of  Foodpoint Mall Lembusana and also the Champion method to calculate the value of the checklist in determining the suitability criteria.Based from the results calculated by Dean J. Champion shows the he recognition of fixed assets 50% (unfit), the measurement of fixed assets 0% (not suitable), Presentation of fixed assets in the financial statements 0% (not suitable).The conclusion of this research is the recognition of fixed assets in Foodpoint Mall inadequate according to PSAK No. 16 so that the hypothesis is accepted, the measurement of fixed assets in Foodpoint Mall is inadequate according to PSAK No. 16 so that the hypothesis is accepted, the presentation of fixed assets in the financial statements in the Foodpoint Mall in Lembuswana not appropriate based on PSAK No. 16 so that the hypothesis is accepted
ANALISIS LIKUIDITAS DAN PERPUTARAN MODAL KERJA DI PT. SARIGUNA PRIMATIRTA TBK. Rina Masithoh Haryadi, Putri Anggun Astriani Titin Ruliana 2,
EKONOMIA Vol 10, No 1 (2021)
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The purpose of this study is to determine and analyzeCapital Turnover                           the Capital Turnover effect of liquidity levels on working capital turnover at PT. Sariguna Primatirta Tbk. period 2017-2019.                                                    This study uses analysis tools Qurrent Ratio, Quick Ratio, Cash Ratio and Working Capital Turnover. Current ratio is known by comparing current assets consisting of cash, accounts receivable and inventories with current accounts payable. Quick ratio can be found by comparing current assets after deducting inventory divided by current debt. Cash Ratio). Meanwhile, the cash ratio compares the company's total cash and cash equivalents to its current debt. Turnover of working capital is the frequency of that capital turnover in a certain period or is a comparison between the amount of sales on the one hand and working capital on the other.                                                    Based on the results of research, analysis and discussion of "Analysis of Liquidity and Working Capital Turnover at PT. Sariguna Primatirta Tbk. " shows that the increase in liquidity of PT. Sariguna Primatirta Tbk. 2017-2019 was not fully followed by an increase in working capital turnover. Increasing liquidity will reduce the company's working capital turnover. Likewise, the decrease in liquidity will increase the company's working capital turnover. The increase in the rate of working capital turnover was due to the increase in sales which was greater than the increase in working capital.
ANALISIS KINERJA KEUANGAN PERUSAHAAN SUB SEKTOR PERTAMBANGAN SEKTOR BATUBARA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2016 Taghfirul Azhima Yoga S., S. Ko, Muhammad Noor Budi 1, Dr. Titin Ruliana,
EKONOMIA Vol 10, No 2 (2021)
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2018. Faculty of Economics, University August 17, 1945. Financial Performance in the Coal Sector Mining Sub-Sector company listed on the Indonesia Stock Exchange for the 2015-2016 Period, (under Supervisor I Mrs. Titin Ruliana and Supervisor II Mr. Taghfirul Azhima Yoga Siswa).The financial performance based on net profit margin ratio, return on assets, current ratio and quick ratio in the mining sector sub-sector of the coal sector in 2015-2016.The result of this based on profitability ratio analysis of the variable net profit margin (NPM) in the GEMS company (8,51%), ITMG (5,59%), KKGI (5,12%) and MYOH (0,25%). Likewise liquidity ratio in the current ratio (CR) variables in GEMS companies (97,99%), ITMG (45,50%), KKGI (183,14%), MBAP (137,57%) and PTBA (11,21%). And quick ratio (QR) variables in companies in GEMS companies (105,23%), ITMG (60,83%) KKGI (135,71%), MYOH (167,68%) and PTBA (9,64%). the financial performance decreased in 2016 on the variable return on assets (ROA) in MBAP companies (-8,45%), MYOH (-0,9%), PTBA (-1,16%) and TOBA (-3,53 %).The financial performance has increased in 2016 compared to 2015 against the variable net profit margin, current ratio and quick ratio. the variable return on assets (ROA) has decreased in 2016 compared to 2015
PENGARUH PENGELOLAAN PEMBAYARAN TUNJANGAN TERHADAP KINERJA PEGAWAI PADA DINAS PEMUDA DAN OLAHRAGA PROVINSI KALIMANTAN TIMUR Nurfitriani 3, Tri Mulyana Danna Solihin
EKONOMIA Vol 10, No 3 (2021)
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Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis pengaruh pengelolaan pembayaran tunjangan terhadap kinerja pegawai di Dinas Pemuda dan Olahraga Provinsi Kalimantan Timur. Metode penelitian ini kuantitatif dengan jenis korelasional.  Populasi dalam penelitian semua pegawai pada Dinas Pemuda dan Olahraga Provinsi Kalimantan Timur tahun 2021 sebanyak 95 orang. Jumlah sampel yang diambil dalam penelitian ini adalah 95 orang karena jumlah populasi kurang dari 100 orang. Memfokuskan pada variabel dependen kinerja pegawai dan variabel independen yaitu pengelolaan pembayaran tunjangan. Analisis data menggunakan regresi linier sederhana. Berdasarkan hasil penelitian pengelolaan pembayaran tunjangan berpengaruh signifikan terhadap kinerja pegawai di Dinas Pemuda dan Olahraga Provinsi Kalimantan Timur dengan nilai sig. sebesar 0,000 < 0,05 sehingga hipotesis diterima. Sehingga semakin tinggi pengelolaan pembayaran tunjangan maka semakin tinggi kinerja pegawai. Begitupula sebaliknya semakin rendah pengelolaan pembayaran tunjangan maka semakin rendah kinerja pegawai.
ANALISIS LINGKUNGAN SITUASIONAL TERHADAP PEMILIHAN TEMPAT BERBELANJA DI MINIMARKET lNDOMARET DI JL. P. SURYANATA OUTLET NO. 2 KOTA SAMARINDA Taghfirul Azhima Yoga 3, Muhammad Aldi Ripani 1, Robin Jonathan 2,
EKONOMIA Vol 9, No 3 (2020)
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Muhammad Aldi Ripani, Situational Environmental Analysis of the Choice of Places to Shop at the Indomaret Minimarket on Street Pangeran Suryanata Outlet No.2 Samarinda City. Under the guidance of Mr. Robin Jonathan as the first mentor and Mr. Taghfirul Azhima Yoga Siswa as the second mentor.The purpose of this study includes knowing 1) the physical environment influences the selection of shopping places. 2) The social environment influences the selection of shopping places. 3) Time perspective influences the choice of shopping place. 4) Purchase objectives affect the selection of shopping places. 5) The preceding situation has an effect on the selection of shopping places. 6) Physical environment, social environment, time perspective, purchase objectives and conditions that precede together affect the selection of shopping places.The population type of this study is unknown population. The population consists of all those who shop at Indomaret on Street Pangeran Suryanata Outlet No.2 Samarinda City. The sampling technique used in this study was through a non probability sampling approach, namely purposive sampling with a total sample of 100 people using calculations using the Lameshow formula. This study uses a multiple linear regression analysis tool with the F test and t test using the SPSS V23 program.            The results of this study indicate that 1) The physical environment does not have a significant effect on the selection of shopping places. 2) The social environment has a significant influence on the selection of shopping places. 3) Time perspective has a significant influence on the selection of shopping places. 4) The purpose of the purchase has a significant influence on the selection of shopping places. 5) The situation that precedes does not have a significant influence on the selection of shopping places. 6) Physical environment, social environment, time perspective, purchase purpose, predating conditions together have a significant effect on the selection of shopping places
ANALISIS PELAKSANAAN PERHITUNGAN, PEMOTONGAN, PENCATATAN, DAN PELAPORAN PAJAK PENGHASILAN 21 PADA PT. BANGUN CIPTA KONTRAKTOR CABANG KALIMANTAN TIMUR Camelia Verahastuti, Hernovia , H.Mulyadi,
EKONOMIA Vol 9, No 3 (2020)
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          For everyone who earns income from working activities will be subject to income tax Article 21 by the Indonesian government. In income tax article 21 an employee, is income tax is calculated, deducted, and recorded by the company where the employee works at, which in turn, the company will transferred it to the government and reported at the assigned tax office.            The purpose of this research is to determine whether the process of calculating, deducting, recording, and reporting of income tax article 21 done by PT. Bangun Cipta Contractor complied with the tax laws No. 36 in 2008 and Director General of Taxes Regulation No. PER - 16 / PJ / 2016.          The type of research is quantitative description. The origin of secondary data was from PT. Bangun Cipta Contractor, and the data used is employees payroll in 2014 the deed of estabilishment as well as an interview with administration and finance manager. The analytical tool used is tax laws No. 36 in 2008 and Director General of Taxes Regulation No. PER - 16 / PJ / 2016. The result showed that PT. Bangun Cipta Contractor in implementing the income tax article 21 has complied with the tax laws No. 36 in 2008 and Director General of Taxes Regulation No. PER - 16 / PJ / 2016.           It is adviced that in the coming future, PT. Bangun Cipta Contractor in its calculations is expected to perform Article 21 Income Tax calculations properly in accordance with Law No. 36 of 2008 concerning Income Taxes and Director General of Taxes Regulation No. PER - 16 / PJ / 2016 so that in depositing and reporting Article 21 Income Tax still in accordance with applicable regulations.
ANALISIS PENGARUH PENERAPAN TOTAL QUALITY MANAGEMENT (TQM) TERHADAP KINERJA OPERASIONAL PADA MEDIA ONLINE “KALTIM KECE” TAHUN 2019 Adisthy Shabrina Nurqamarani3, Yosep Higang Hibau Imam Nazarudin Latif2
EKONOMIA Vol 10, No 1 (2021)
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Tujuan dari penelitian ini adalah untuk mengetahui pengaruh TQM yang terdiri dari fokus pada pelanggan, pendidikan dan pelatihan, pemberdayaan karyawan dan manajemen berdasarkan fakta terhadap kinerja operasional media online Kaltim Kece. Dasar teori yang digunakan adalah teori manajemen operasional dengan menggunakan alat analisis regresi linier berganda. Populasi dalam penelitian ini karyawan dan manajemen media online Kaltim Kece berjumlah 20 Orang. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling. Untuk menentukan sampel dengan kriteria karyawan yang sudah bekerja di Media Online Kaltim Kece lebih dari 1 (satu) tahun sehingga sampel berjumlah 15 orang. Memfokuskan pada variabel dependen kinerja operasional dan variabel independen meliputi fokus pada kepuasan pelanggan, pemberdayaan karyawan, pendidikan dan pelatihan karyawan serta manajemen berdasarkan fakta, dengan periode tahun 2019. Berdasarkan hasil penelitian secara simultan diketahui bahwa TQM berpengaruh signifikan terhadap kinerja operasional. Secara parsial diperoleh fokus pada pelanggan tidak berpengaruh signifikan terhadap kinerja operasional; pendidikan dan pelatihan tidak berpengaruh signifikan terhadap kinerja operasional; pemberdayaan karyawan berpengaruh signifikan terhadap kinerja operasional dan manajemen berdasarkan fakta berpengaruh signifikan terhadap kinerja operasional. Disarankan Media Online Kaltim Kece memberikan kesempatan kepada karyawan berpartisipasi dalam pengambilan keputusan
ANALISIS RASIO KEUANGAN SEBAGAI ALAT UNTUK MENGUKUR KINERJA KEUANGAN PADA PT. BENTOEL INTERNASIONAL INVESTAMA Tbk PERIODE 2018-2019 E Y Suharyono 3, Syafitri Eka Setyawati Eka Yudhyani 2
EKONOMIA Vol 10, No 2 (2021)
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The results of financial ratio analysis are 1.) Financial performance in terms of the Liquidity Ratio (Current Ratio) of PT Bentoel Internasional Investama Tbk in 2019 experienced good conditions compared to 2018, so hypothesis 1 (one) is accepted. 2.) Financial performance in terms of the Liquidity Ratio (Quick Ratio) of PT Bentoel Internasional Investama Tbk in 2019 experienced good conditions compared to 2018, so hypothesis 2 (two) is accepted. 3.) Financial performance in terms of the Liquidity Ratio (Cash Ratio) of PT Bentoel Internasional Investama Tbk in 2019 experienced poor conditions compared to 2018, so hypothesis 3 (three) is rejected. 4.) Financial performance in terms of the Profitability Ratio (Net Profit margin) of PT Bentoel Internasional Investama Tbk in 2019 experienced bad conditions compared to 2018, so hypothesis 4 (four) was rejected. 5.) Financial performance in terms of Profitability Ratios (Return On Assets) of PT Bentoel Internasional Investama Tbk in 2019 experienced poor conditions compared to 2018, so hypothesis 5 (five) was rejected. 6.) The financial performance in terms of the Profitability Ratio (Return On Equity) of PT Bentoel Internasional Investama Tbk in 2019 experienced bad conditions compared to 2018, so hypothesis 6 (six) was rejected. 7.) Financial performance in terms of the Solvency Ratio (Debt To Equity Ratio) PT Bentoel Internasional Investama Tbk in 2019 experienced poor conditions compared to 2018, so hypothesis 7 (seven) was rejected. 8.) Financial performance in terms of the Solvency Ratio (Debt To Asset Ratio) of PT Bentoel Internasional Investama Tbk in 2019 experienced bad conditions compared to 2018 so hypothesis 8 (eight) was rejected.

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