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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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ANALISIS LIKUIDITAS PADA KOPERASI SANGKIMA JAYA DI SANGATTA KABUPATEN KUTAI TIMUR TAHUN 2017 Murfat Effendi, Hadi Mukhlison Mardiana
EKONOMIA Vol 9, No 2 (2020)
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ABSTRACT2018. Faculty of Economics, University August 17, 1945.Liquidity Ratio Analysis at Sangkima Jaya Cooperative in Sangatta Regency of East Kutai, under guidance. Mrs. Mardiana and Mr. Murfat Effendi.The formulation of the problem of whether liquidity in terms of current ratio, quick ratio, and cash ratio in the financial statements Sangkima Jaya Cooperative in Sangatta in 2017 higher than in 2016 This research was conducted at Sangkima Jaya Cooperative. Data sources include premier and secondary data. Data collection techniques use interviews to related parties and observationsThe basic theory used in this research is financial management. While the analytical tool using a balance sheet, SHU calculations, reports change balance. It also uses liquidity ratio consisting of current ratio, quick ratio, and cash ratio            From the calculation of liquidity in terms of current ratio in 2017 amounted to 195% increased 24% compared to the year 2016 of 171%. quick ratio in 2017 of 181.62% increased 22.62% compared to the year 2016 of 159%. cash ratio in 2017 amounted to 146% increased 23% compared to the year 2016 at 123%. This situation indicates that liquidity of cooperatives is increasingly liquid with an increase in the ability of short-term debt repayment. Thus, the hypothesis proposed that "Liquidity in terms of current ratio, quick ratio, and cash ratio in 2017 is higher than the year 2016 received.   
ANALISIS KINERJA PENAGIHAN PIUTANG PELANGGAN PADA PT. PLN (PERSERO) UNIT LAYANAN PELANGGAN SAMARINDA ULU 2017-2018 Rina Masithoh Haryadi, Amrullah Febrian Ivana Nina Esterlin Barus
EKONOMIA Vol 9, No 3 (2020)
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Ratio analysis illustrates a relationship or balance between a relationship or a balance between a certain amount and another amount which is very useful for management to plan and evaluate the performance or performance of the company, while for creditors it can be used to estimate the potential risk that will be faced associated with the guaranteed continuity of interest payments and principal repayments.               The purpose of this study is to determine and analyze whether Receivable Turn Over at PLN Persero Samarinda Ulu Customer Service Unit in 2017-2018 and to know and analyze whether the Average Collection Period at PLN Persero Samarinda Ulu Customer Service Unit in 2017-2018.               The results of the study are known that the value of Receivable Turn Over in 2017 has not reached the industry standard value that has been set that is 15 times, but in 2018 the value of Receivable Turn Over has reached the set industry standard, and it is known that when the collection of receivables into cash occurs at PT PLN Persero Samarinda Ulu Unit is still in the safe category of <30 days. This shows that PT PLN Persero's Samarida Ulu Unit has an effective and efficient performance in collecting receivables into cash.               Financial performance appraisal from 2017-2018 can be concluded that the evaluation of the company's financial performance of PT PLN Persero Samarinda Ulu Unit in terms of Receivable Turn Over in 2017-2018 has increased, Assessment of the company's financial performance of PT PLN Persero Samarinda Ulu Unit viewed from the Average Collection Period in 2017-2018 it has decreased.
Evaluasi Efektifitas Dan Efisiensi Anggaran Belanja (Studi Empiris Pada Kantor Pelayanan Pajak PratamaTenggarong Tahun 2016-2019) Catur Kumala Dewi, Muhammad Yandi Dharmawan1 Imam Nazarudin Latif2
EKONOMIA Vol 10, No 2 (2021)
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Tujuan  penulisan  ini  adalah  untuk  menganalisis  Efektifitas  dan Efisiensi anggaran belanja Kantor Pelayanan Pajak Pratama Tenggarong pada tahun 2016 sampai dengan 2019.Alat  analisis  yang  digunakan  dalam  penelitian  ini  adalah  pengukuran efektifitas dan pengukuran efisiensi. Pengukuran efektifitasdengan membandingkan antara realisasi anggaran yang telah digunakan dengan anggaran yang telah ditetapkan sedangkan untuk pengukuran efisiensi adalah perbandingan antara realisasi anggaran  yang  telah  digunakan  dengan  realisasi  pendapatan  yang telah dicapai. Hasil  pengukuran  efektifitas  didapatkan hasil bahwa  pada  tahun  2016 sampai   dengan 2019 anggaran belanja  Kantor   Pelayanan   Pajak   Pratama Tenggarong  sudah  berjalan  efektif,  namun  pada  tahun  2017  mempunyai  tingkat efektifitas yang paling rendah dan pada tahun 2019mempunyai tingkat efektifitas yang paling tinggi.  Hasil pengukuran efisiensi didapatkan hasil bahwa pada tahun 2016  sampai  dengan  2019  anggaran  belanja  Kantor  Pelayanan  Pajak  Pratama Tenggarong  sudah  berjalan  efisien,  namun  pada  tahun  2018  mempunyai  tingkat efisiensi yang paling rendah dan pada tahun 2016 mempunyai tingkat efisiensi yang paling tinggi. Pelaksanan anggaran belanja Kantor Pelayanan Pajak Pratama Tenggarong pada tahun 2016 sampai dengan 2019 sudah berjalan efektif dan efisien, akan tetapi  Kantor Pelayanan Pajak Pratama Tenggarong harus tetap meningkatkan koordinasi seluruh  seksi  dalam  melakukan  pelaksanaan  anggaran  belanja  dan  melakukan monitoring dan evaluasi setiap triwulannya
ANALISIS EFEKTIVITAS DAN EFISIENSI PENGELOLAAN KEUANGAN DANA DESA DI DESA GAS ALAM BADAK 1 KECAMATAN MUARA BADAK TAHUN 2018 rinaUmi Kulsum3, Ratna Purnamasari Ivana Nina Esterlin Barus2
EKONOMIA Vol 9, No 3 (2020)
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Ratna Purnamasari, 2019. Samarinda University Faculty of Economics, August 17, 1945. Effectiveness and Efficiency Analysis of Financial Management of Village Funds in Badak Natural Gas Village 1 Muara Badak District 2018. The Natural Rhinoceros Gas Village 1 has in fact delayed the transfer of budget funds from the Center to the Village account, which has made the Village fund financial management less effective. This study aims to analyze the level of effectiveness and processing efficiency of the Badak 1 Natural Gas Village Fund in Muara Badak District in 2018.             The theory of this research is Public Sector Accounting which focuses on analyzing regional financial statements using the Effectiveness formula and Efficiency formula.             The analytical tool used in this study is to use the Effectiveness and Efficiency formula. The research data needed is 1 year in 2018. The analytical tool used in this study is a comparative analysis where this method uses the effectiveness formula by comparing the realization of revenue with the revenue target and also using the efficiency formula by comparing the costs incurred by the government with the realization of revenue receipts            The results of this study indicate: 1.) The level of effectiveness of Village Funds in the Village of Natural Gas Badak 1 Sub-District of Muara Badak, measured by the ratio of the Realization of Revenue Revenues to Target Revenues, shows that the Village Fund financial management in 2018 is categorized as quite effective at 99.78%. The effectiveness of the Village Fund in 2018 is still quite effective because the village government has not been optimal in carrying out its activities, thus the hypothesis was declared rejected. 2.) The efficiency of the Village Funds in the Village of Natural Gas Badak 1 Sub-District of Muara Badak, measured by the ratio of the ratio of Revenue Costs to Realization of Revenue, shows that the Village Fund financial management in 2018 is in the inefficient category of 100.45%. efficient is <40% which according to researchers of Village Fund Financial Management does not detect expectations, thus the hypothesis is rejected.
Analisis Sistem Pengedalian Intern Penerimaan Kas Pada PT. Mangir Raya Ivana Nina Esterlin Barus3, Fetti Kholifah1 Eddy Soegiarto2
EKONOMIA Vol 10, No 1 (2021)
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The porpose of thuspaper is to know the internal control system cash receipts at PT. Mangir Raya is in accordance with the elements of the internal control system that has been      established. In accordance with the purpose of this study, the subjek metter raised “Is the internal control system cash receipts at PT. Mangir Raya is in accordance with the elements of the internal control system that has been established”.          The basic theory used this research is the internal control system cash receipts at PT. Mangir Raya. Based on the main issues, the hypothesis is proposed as follows : “Internal control system cash receipts at PT. Mangir Raya not in accordance with the elements of the internal control system that has been established”.          The analytical tool used in this study is spread of questionnaries and the use of flowchart according to theory.          Based on the results of the analyzes previously mentioned, can be seen that the implementation of internal control system cash receipts at PT. Mangir Raya has been running quite well this is evidenced by the result of analysis that received relative value of I 76 % in the cash receipts registrar is said to be “very appropriate”. Although it still provides the possibility for certain parties in the company to perform acts of irregularities. The system implemented by the company still has weakness.
Pengaruh Bauran Pemasaran Terhadap Keputusan Pembelian Handphone Pada Toko Surya Phone di Samarinda (Studi Kasus Pada Toko Surya Phone 6 Jl. KH. Abul Hasan) Sunarto 3, Violin1, Robin jonathan 2
EKONOMIA Vol 10, No 2 (2021)
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The Influence of the Marketing Mix on Purchasing Handphone Decisions at Surya Phone store Samarinda (a case study on Surya Phone 6 store at Jl. KH. Abul Hasan). Under the guidance of Mr. Robin Jonathan as a 1st mentor and Mr. Sunarto as the 2nd Mentor.The purpose of this study is: 1.) to find out the effect of the Product on purchasing decisions at Surya Phone store Samarinda. 2.) To find out the effect of Price on purchasing decisions at Surya Phone store Samarinda 3.) To find out the effect of Location on purchasing decisions at Surya Phone store Samarinda. 4.) To find out the effect of Promotion on purchasing decisions at Surya Phone store Samarinda. 5.) To find out the effect of product, price, location, and promotion together with the purchasing decision at Surya Phone store Samarinda.This study was done at Surya Phone 6 store on KH. Abul Hasan  Street Samarinda. The sample used in this study were 100 respondents with a Non Probability Sampling Method and the technique sampling is Non Random Sampling. Data was collected by distributing questionnaires and using likert scale for each indicator. The Analytical tool used is Multiple Linear Regression at SPSS V25 Programm. The results of this study shows : 1.) Product variable did not significantly influence of purchasing decisions at Surya Phone store Samarinda. 2.) Price variable did not significantly influence of purchasing decisions at Surya Phone store Samarinda. 3.) Place variable did significantly influence of purchasing decisions at Surya Phone store Samarinda. 4.) promotion variable did significantly influence of purchasing decisions at Surya Phone store Samarinda. 5.) The variables of product, price, location, and promotion together significant effect on purchasing decisions at Surya Phone store Samarinda.
ANALISIS PENYAJIAN LAPORAN KEUANGAN BERDASARKAN PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) PADA PT. NUANSA DHARMA CIPTA E Y Suharyono 3, Gisela Imelda Florensia Eka Yudhyani 2
EKONOMIA Vol 10, No 3 (2021)
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ABSTRACTFinancial reports are a very important tool for obtaining information about a company's financial position. Financial reports should be a necessity for every business unit, especially for business owners, given the benefits for business continuity. The object of this research is PT. Nuansa Dharma Cipta is a trading company in Samarinda City. PT. Nuansa Dharma Cipta is one of the entities without public accountability.This study uses a qualitative descriptive study with a case study method that compares the financial statements of PT. Nuansa Dharma Cipta with components of SAK ETAP accounting standard posts. The steps taken to obtain data and information are observation and documentation. Data analysis was performed by comparing the components in SAK ETAP. The hypothesis presented is that the components of financial statements, balance sheet items and income statements are not in accordance with SAK ETAP.The conclusion of the study that the financial statements of PT. Nuansa Dharma Cipta only met 12 of the total 25 recommendations for Financial Accounting Standards for Entities Without Public Accountability, making the conformity rate 48%. So that it can be judged that it is not in accordance with SAK ETAP, the hypothesis that was previously proposed is accepted. 
Pengaruh Citra Merek Dan Kualitas Produk Terhadap Minat Beli Konsumen Pada Produk Minuman Vitamin C (Studi Kasus Pada Produk You C 1000 Di Kota Samarinda) AdisAdisthy Shabrina Nurqamarani3, Dinda Tri Hadiah H.Mulyadi
EKONOMIA Vol 9, No 3 (2020)
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Beverage products in this globalization era are increasingly  competitive particulaly on You C 1000 vitamin C beverage products as one of the less desirable beverage products among consumers. This can be seen in the data on the results of the index of the top brands in 2014-2017, You C 1000 is in fourth position.This study aims to determine influence of brand image and product quality on buying interest both partially and simultaneously. The sampling method uses probability sampling technique with simple random sampling method. The number of samples in this study were 100 respondents in the city of Samarinda who collected and knew product You C 1000. The analysis tool uses multiple linear regression.According to t test result, there is a significant and positive influence between brand image and buying interest in You C 1000 product in Samarinda City. There is a significant and positive influence between product quality and buying interest in You C 1000 product in Samarinda City. The results of the F test show there is a significant and positive influence between the variables Brand image (X1) and Product Quality (X2) simultaneously towards Purchase Interest (Y)on You C 1000 products in Samarinda City. This research recommends further researcher to add more variables and also for companies should maintain brand image and product quality on You C 1000 products
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN PERTAMBANGAN DI INDONESIA Rina Masithoh Haryadi, Helmin Nurdiansyah Titin Ruliana 2,
EKONOMIA Vol 10, No 1 (2021)
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The formulation of the problem in this research is whether disclosure of Corporate Social Responsibility has a significant effect on the financial performance of mining sector companies in Indonesia. The purpose of this study was to determine the effect of corporate social responsibility disclosure on the financial performance of mining sector companies in Indonesia. The hypothesis of this study is the influence of Corporate Social Responsibility on the financial performance of mining sector companies in Indonesia. The data needed in this study is secondary data obtained from the ratio data of financial statements and sustainable reports of mining companies in 2016-2018 obtained from each company's website. The results of data processing obtained tcount = 0.704 where the value is smaller than the value of ttable = 2.073 and the significance value of 0.489 is greater than the probability value of 0.05, which means the Corporate Social Responsibility variable does not have a significant effect on financial performance. Based on the conclusions in this study, the hypothesis which states that Corporate Social Responsibility has a significant effect on financial performance is rejected.
PENGELOLAAN KAS TERHADAP LIKUIDITAS PERUSAHAAN CV. SULAM JAYA FURNITURE KOTA SAMARINDA Ida Rahmawati3, Debora Septiarani1, Titin Ruliana2,
EKONOMIA Vol 10, No 2 (2021)
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This research aims to know and analysis optimal of cash management and liquidity conducted by CV. Sulam Jaya Furniture. The grand theory of this research is financial management. This type of research uses quantitative descriptive with case study method. The analysis too is that used are cash management analysis by determining the optimal cash balance of the company and analysis of company liquidity ratios whitch are current ratio, cash ratio, and quick ratio.The results of the study and analysis can be concluded that cash management of CV. Sulam Jaya Furniture is optimal cash balance that must be provided by company. Meanwhile, seen from the company’s liquidity, cash management conducted by CV. Sulam Jaya Furniture can guarantee its company liquidity. this is because average liquidity ratio of the company overall can fulfill the standard that applied.Expected that CV. Sulam Jaya Furniture can manage thei cash well. So, the company’s liquidity also remains in good condition. The company must maintain good relations with financial institutions and other parties who can help smoothness of the company.

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