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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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Evaluasi Penyajian Laporan Keuangan Pada UD. Subur Jaya Meubel Berdasarkan Standar Akuntansi Keuangan Entitas Mikro, Kecil, Dan Menengah (SAK EMKM) Catur Kumala Dewi3, Novi Syahputra 1, Titin Ruliana 2,
EKONOMIA Vol 10, No 1 (2021)
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This study aims to evaluate the presentation of items in the financial statements at UD. Subur Jaya Meubel based on SAK EMKM 2018 and the formulation of the problem in this study is whether the presentation of items in the financial statements at UD. Subur Jaya Meubel is appropriate based on SAK EMKM 2018.The theory used in this research is financial accounting. The hypothesis put forward is the presentation of items in the financial statements at UD. Subur Jaya Meubel is incompatible with SAK EMKM 2018.The analytical tool used in this study is a comparative descriptive method, which compares the presentation of the structured account placement in the financial statements based on SAK EMKM with UD. Subur Jaya Meubel uses the Champion formula method.The results showed that the suitability of structured account placement in the financial statements according to UD. Subur Jaya Meubel is not suitable according to SAK EMKM 2018 with a criterion value of 33%. The conclusion of this research is the presentation of financial statements at UD. Subur Jaya Muebel is not in accordance with the provisions of SAK EMKM 2018 because of UD. Subur Jaya Meubel did not prepare and present financial position reports and notes to the financial statements so that the hypothesis was accepted. 
ANALISIS SISTEM PENGENDALIAN INTERNAL ATAS PERSEDIAAN BARANG DAGANG PADA PT NIAGA RAYA SAMARINDA Camelia Verahasuti3, Nurhayati1 Mulyadi2
EKONOMIA Vol 10, No 3 (2021)
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ABSTRACTInventory of merchandise is a very important component in the operational activities of companies engaged in trade. Internal control system of inventory must be carried out in order to avoid any errors that occur due to human error (Human Error) in the case of wrong receipt, storage,expenditure, inventory calculation, it is necessary to have a physical check (stock taking) periodically, arranging inventory according to its type, and the division of functions and tasks for each section.       The purpose of this thesis research is to get a clear picture of the internal control system of merchandise inventory implemented by the company.       The author analyzes the internal control system of merchandise inventory at PT. Niaga Raya Samarinda with the Comparative Method (comparison), which compares the internal control system established by the company with the internal control system according to the literature and uses a flow chart. The interview process is also attached in the form of a questioner which means that according to the data using question and answer or interview with the relevant parts, namely the receipt and release of goods (1 person) and the warehouse (4 people).The results of the analysis mentioned the inventory accounting systems and procedures at PT. Niaga Raya Samarinda is good enough to meet good internal control supported by the results of the questioner of 37 question items with an answer score of 57.279% yes this means PT. Niaga Raya Samarinda is sufficient to meet the elements of a good internal control system. However, there are some things that need to be considered, namely physical inspection (stock taking) on a regular basis, the preparation of inventory according to its type, as well as the division of functions and tasks for each section. Based on the above it can be seen that the hypothesis proposed by the author is rejected, because the internal inventory control system implemented by the company has been implemented quite well.
ANALISIS PERUBAHAN LABA KOTOR SEPEDA MOTOR MATIC PADA PT. ASTRA INTERNATIONAL – HSO BALIKPAPAN PERIODE 2015-2017 , Camelia Verahastuti 3, Isa Kurnia Wijaya Putri LCA. Robin Jonathan
EKONOMIA Vol 9, No 2 (2020)
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The purpose of this study was to determine the causes of changes in gross motorbike matic profit at PT. Astra International - HSO Balikpapan for the period of 2015-2017. The theory of this research is cost accounting that focuses on changes in gross profit, by using a change in gross profit analysis, sales price variance, sales quantity or variance volume, cost of sales price variance, and cost of sales quantity on volume variance. The research data needed is 2015-2017. Based on the results of the study showed that the change in gross motorbike matic profit from 2015-2016 was due to increased sales factor of Rp 82,378,005,000 and an increase in cost of sales price variance Rp 55,779,713,690 while for 2016-2017 the sales increased by Rp 242,933.095,000 and cost of sales price variance was Rp. 171,770,796,608.Based on the results of the analysis, the authors can draw several conclusions that causes of changes in the gross profit of automatic motorbikes at PT. Astra International - HSO Balikpapan from 2015 - 2017 is the amount of sales, changes in selling prices, changes in quantity (volume) of cost of goods sold and changes in cost of goods sold, sales have decreased and the cost of goods sold has decreased, so the gross profit will also decrease.
PENGARUH STRUKTUR MODAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SUB SEKTOR OTOMOTIF DAN KOMPONEN YANG TERDAFTAR DIBEI PERIODE 2012-2016 Rina Masithoh Haryadi, Misnah1, LCA. Robin Jonathan,
EKONOMIA Vol 10, No 1 (2021)
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The Influence of Capital Structure on Financial Performance in Automotive Sub-Sector Companies and Components Registered on the Indonesia Stock Exchange for the period 2012-2016. This study aims to analyze the effect of Debt to Asset Ratio (DAR) on Return On Assets (ROA) on Automotive and Component Sub Sector Companies Registered on the Stock Exchange for the 2012-2016 period.. The sample selection used a purposive sampling method to obtain 11 samples of companies in the Automotive and Component Sub Sector Registered on the Indonesia Stock Exchange for the 2012-2016 period. The research data is secondary data, namely the audited financial statements and obtained through the official website of the Indonesia Stock Exchange. Based on the results of data analysis using the partial test (t-test) Debt to Asset Ratio (DAR) has a significant negative effect on Return On Assets (ROA) in the Automotive and Component Sub Sector companies listed on the IDX for the period 2012-2016 and if the DAR rises then ROA goes down. This means that the company uses more debt than capital or equity from the company as a source of corporate funding in carrying out the company's operations, so that the debt burden increases and can reduce the company's profit (Return On Assets). Based on the results of the study concluded that Debt to Asset Ratio (DAR) has a significant negative effect on Return On Equity (ROE), the hypothesisis accepted
AUDIT KEPATUHAN OLEH QUALITY MANAGEMENT SYSTEM PADA STANDAR OPERASIONAL PROSEDUR QUALITY CONTROL DEPARTMENT PT.SAGATRADE MURNI Adisthy Shabrina Nurqamarani3, Rudi Hastomo Imam Nazarudin Latif2
EKONOMIA Vol 10, No 2 (2021)
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This study discusses about compliance rate based on  ISO 9001:2015 on performance of Quality Control Department at  PT. Sagatrade Murni in handling non conformities product and improvement steps in product that are non conformities in manufacturing process. This study used a comparative method by comparing the occurrence in field with ISO 9001:2015. The theory used in this research is audit. The hypothesis proposed is  Quality Control Department has implemented procedure in accordance with Quality Management System ( ISO 9001:2015 ). Analytical tools used in this research is ISO 9001:2015 and the method is comparative method, which is a method that compare between procedure used in field with ISO 9001:2015 at PT. Sagatrade Murni. The result show that Quality Control has implemented ISO 9001:2015, but some audit findings  documents is not storage well. The conclusion of this study is application of  procedure in Quality Control already in accordance with ISO 9001:2015 so hyphotesis is accepted.
Analisis Sistem Akuntansi Penggajian Karyawan Pada PT.Nuansa Dharma Cipta Di Samarinda Daury Rahadian Sriandanda, Nia Rachmawati Eddy Soegiarto2
EKONOMIA Vol 10, No 2 (2021)
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The purpose of this thesis research is to determine and analyze the implementation of the payroll accounting system of PT. Nuansa Dharma Cipta in Samarinda.Researchers conducted an analysis of the payroll system at PT. Nuansa Dharma Cipta in Samarinda by using analysis techniques, namely by comparing the payroll accounting system applied in the company with the payroll accounting system according to Mulyadi theory and using a flow chart. Attached is an interview or question and answer process in the form of a questionnaire with related sections, namely: Manager (1 person), Accounting Section (1 person), Cashier (2 people). The results of the analysis that have been carried out, are supported by the results of a questionnaire from 88 question items to 4 respondents with a percentage of 68% answers. This means that PT. Nuansa Dharma Cipta in Samarinda are quite appropriate to meet the payroll accounting system according to Mulyadi theory. However, there are several things that need to be considered again. Based on this, it can be seen that the hypothesis proposed by the researcher was rejected, because the payroll accounting system at PT. Nuansa Dharma Cipta in Samarinda are quite in accordance with the payroll accounting system according to Mulyadi theory.
ANALISIS PERHITUNGAN PAJAK PENGHASILAN KARYAWAN (PPh) PASAL 21 PADA PT. UNTUNG BRAWIJAYA SEJAHTERA SAMARINDA Andi Indrawati 3, Novia Paramita 1, Mardiana 2,
EKONOMIA Vol 9, No 2 (2020)
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Tax Article 21At  PT.  Untung  Brawijaya  Sejahtera  Samarinda  (under  the  guidance  of     Mrs. Mardiana as supervisor I and Andi Indrawati as supervisor II).This study aims to analyze and find out the tax calculation of the employees of PT. Untung Brawijaya Sejahtera Samarinda is in accordance with the  provisions of Income  Tax Article 21  of Law Number  36 Year 2008  and Regulation  of  the Minister of Finance Number 101 / PMK.010 / 2016.The theory used in this research is tax accounting which focuses on income tax article 21 at PT. Untung Brawijaya Sejahtera Samarinda.The analytical tool used is comparative, which compares employee income tax and disclosures based on Income Tax Article 21 of Law Number 36 Year 2008 and Minister of Finance Regulation Number 101 / PMK.010 / 2016.The results showed that the employee income tax with permanent employee status that has a Taxpayer Identification Number (NPWP) is in conformity and employee income tax with permanent employee status that does not have a Taxpayer Identification Number (NPWP) not in accordance with the provisions of Income Tax article 21 of the Law Number 36 Year 2008 and Regulation of the Minister of Finance Number 101 / PMK.010 / 2016.
ANALISIS PERHITUNGAN, PEMOTONGAN, PENYETORAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 21 PADA PT KAYU LAPIS ASLI MURNI DI SAMARINDA Ivana Nina Esterlin Barus, Bayu Candra Permana Robin Jonathan
EKONOMIA Vol 9, No 3 (2020)
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ABSTRACTThis study aims to determine the appropriateness of calculations, deductions, deposits and PPh 21 reporting conducted by PT Kayu Lapis Asli Murni with applicable regulations.The analytical tool used is a comparative analysis that compares the calculation, deduction, deposit and reporting PPh 21 used by PT Kayu Lapis Asli Murni with applicable tax regulations.The results of this study indicate that the calculation of PPh 21 PT Kayu Lapis Asli Murni in 2018 is not in accordance with the Director General of Taxes No: Per 16 / PJ / 2016, withholding PPh 21 PT Kayu Lapis Asli Murni in 2018 in accordance with the Director General of Tax Jendaral No: Per 16 / PJ / 2016, remittance PPh 21 PT Kayu Lapis Asli Murni in 2018 in accordance with Minister of Finance Regulation No. 242 / PMK.03 / 2014, and PPh 21 reported PT Kayu Lapis Asli Murni in 2018 in accordance with Minister of Finance Regulation No. 9 / PMK 03/2018. 
ANALISIS PROFITABILITAS PADA PT. SADARIAH DI SAMARINDA Catur Kumala Dewi, Bunga Sara A Simbolon Ivana Nina Esterlin Barus2
EKONOMIA Vol 10, No 2 (2021)
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This study was conducted to determine whether the increase or decrease in profitability ratios measured by Net Profit Margin (NPM), Return On Investment (ROI), and Return On Equity (ROE) in 2015 to 2017.The analysis used in this study is a comparative descriptive analysis using several analytical tools in the form of net profit margin (NPM), return on investment (ROI), and return on equity (ROE) and then will be seen whether there is an increase or decrease in 2015- 2016 and 2016-2017, then compared with industry standards profitability ratios.Based on the results of the analysis it is known that the profitability ratio of PT. Sadariah as measured by Net Profit Margin (NPM) in 2016 decreased compared to 2015 then in 2017 it increased compared to 2016. The profitability ratio as measured by Return on Investment (ROI) in 2016 decreased compared to with 2015, then in 2017 there was an increase compared to 2016. The profitability ratio measured by Return On Equity (ROE) in 2016 decreased when compared to 2015, in 2017 it increased when compared to 2016.Ratio profitability of PT. Sadariah as measured by Net Profit Margin (NPM) is above industry standards in 2015 and 2017, while in 2016 it was below industry standards. Profitability ratio of PT. Sadariah as measured by Return On Investment (ROI) is below industry standards during 2015-2017. Profitability ratio of PT. Sadariah as measured by Return On Equity (ROE) is below industry standards during 2015-2017.
Analisis Penerapan Tarif Jasa Rawat Inap Kelas NAPZA Dengan Metode Activity Based Costing Pada Rumah Sakit Jiwa Daerah Atma Husada Mahakam Danna Solihin, 3, Radika Rahim Eddy Soegiarto 2
EKONOMIA Vol 9, No 3 (2020)
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ABSTRACT Analysis of the Application of Service Rates for Inpatient Classes with Activity Based Costing at the Atma Husada Mahakam Regional Mental Hospital.               The formulation of this problem is whether calculating the rate of inpatient treatment for class III drugs applied at the Atma Husada Mahakam Regional Mental Hospital is higher than calculating the rates using the Activity Based Costing method. This study aims to study the calculation of the cost of inpatient treatment for class III drugs applied at the Atma Husada Mahakam Regional Mental Hospital higher than calculating the rates with the Activity Based Costing method..               The analysis method used is a comparative descriptive method that shows and compares the rates of hospital hospitalization with traditional methods and the Activity Based Costing method.               The results of the calculation of inpatient rates with the Activity Based Costing method in class III drug provide higher results compared to the traditional method applied by the Atma Husada Mahakam Regional Mental Hospital, with a difference of Rp 104,205.68. This can occur because all costs are calculated based on consumption which raises costs.            Tariif differences that occur due to the imposition of costs on the Activity Based Costing method for the activities of each room are different and use more then one cost driver and overhead costs on the activity based costing method not based on volume, but on the activities required.

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