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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
ANALISIS PERENCANAAN DAN PENGENDALIAN PERSEDIAAN PRODUK MESIN MEREK MODERN PADA UD. BUMI MAS SAMARINDA Ida Rahmawati3, Fitri Artiningsih1 Titin Ruliana 2,
EKONOMIA Vol 10, No 1 (2021)
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Planning     and     controlling     mechanism     of merchandise                     inventory          at         UD.                   Bumi   Mas Samarinda is received by the company from the sales profit of Modern brand machines which are sold in the market. The sales mechanism is caused by a lack of careful planning in determining inventory, because companies place orders based on estimates without a detailed method, only referring to the remaining stock of goods available. The aim of this research is to know and analyze the planning and control of inventory of Modern brand machine products at UD. Bumi Mas Samarinda in 2017-2019 has been optimal.The theoretical basis used is Financial Management with data analysis tools using the calculation of Economic Order Quantity (EOQ), safety stock, reorder point, and optimal.The results showed that the inventory planning of Modern brand machine products at UD. Bumi Mas Samarinda, there was an increase and decrease in the remaining inventory due to UD. Bumi Mas Samarinda lacks analysis in managing supplies. And the results of research from inventory control of Modern brand machine products at UD. Bumi Mas Samarinda is seen from the calculation of Economic Order Quantity (EOQ), safety stock, reorder point, and optimal results show that the results fluctuate every year.
Analisis Kualitas Pelayanan Terhadap Kepuasan Konsumen Pada CV. Bengawann Motor Samarinda Umi Kulsum, Andi Merna Mutiara Adha 1 Eddy Soegiarto K
EKONOMIA Vol 10, No 2 (2021)
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The purpose of this study is : 1.) To find out the reliability affects the customer satisfaction at the CV. Bengawan Motor Samarinda. 2.) To find out responsiveness affects the customer satisfaction at CV. Bengawan Motor Samarinda. 3.) To find out the assurance effect on customer satisfaction at CV. Bengawan Motor Samarinda. 4.) To find out empathy affects customer satisfaction at the CV. Bengawan Motor Samarinda. 5.) To find out tangible affect customer satisfaction at CV.Bengawan Motor Samarinda. 6.) To find out the reliability, responsiveness, assurance, empathy, and tangible together affect customer satisfaction at the CV. Bengawan Motor Samarinda. The theory used in this research is service quality, price and customer satisfaction.This research was conducted at Samarinda Adi Service Workshop. Samples taken as many as 100 respondents with the Non Probability Sampling method with sampling techniques using Simple Random Sampling. Data collection by distributing questionnaires using a Likert scale to measure each indicator. The analytical tool in the study used multiple linear regression analysis using SPSS v23 statistical program tools.Analysis test equipment includes validity test, reliability test and multiple linear regression analysi. Then the interpolation of the results of data processing has been carried out by giving information explanation.The results showed that : 1.) Reliability variable has a significant effect on customer satisfaction at CV. Bengawan Motor Samarinda. 2.) Responsiveness variable has a significant effect on customer satisfaction at the CV. Bengawan Motor Samarinda. 3.) Assurance variable has no significant effect on customer satisfaction at the CV. Bengawan Motor Samarinda. 4.) Empathy variable has no significant effect on customer satisfaction at CV. Bengawan Motor Samarinda. 5.) Tangible variable has a significant effect on customer satisfaction at CV. Bengawan Motor Samarinda. 6.) The variables of reliability, responsiveness, assurance, empathy, and tangible together have a significant effect on customer satisfaction at the CV. Bengawan Motor Samarinda
ANALISIS REALISASI ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD) PADA DINAS KOMUNIKASI DAN INFORMATIKA PROVINSI KALIMANTAN TIMUR TAHUN 2016-2020i Ida Rahmawati3, Vebi Regina Imam Nazarudin Latif2
EKONOMIA Vol 10, No 3 (2021)
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Analysis of the Realization of the Regional Revenue and Expenditure Budget (APBD) at the Communication and Informatics Office of East Kalimantan Province 2016-2020.             The research objective to be achieved is to find out and analyze whether the average performance of Operational Expenditures against Total Regional Expenditures at the Communication and Informatics Office of East Kalimantan Province in 2016-2020 is very harmonious when viewed from the Analysis of Expenditure Harmony. To find out and analyze whether the average Performance of Capital Expenditures against Total Regional Expenditures at the Communication and Information Technology Office of East Kalimantan Province .               The theoretical basis used is that financial management is one of the company's operational functions which is very important among the company's other operational functions. Original Regional Revenue (PAD) is all regional revenue that comes from original regional economic sources.             The results of this study are the average performance of the ratio analysis of Operational Expenditures to Total Regional Expenditures at the Office of Communication and Information Technology of East Kalimantan Province in 2016-2020 is very harmonious, because Regional Expenditures and Operational Expenditures are realized by the budget well and Analysis of the Correspondence of Capital Expenditures against Total Regional Expenditures at the Office of Communication and Information Technology of East Kalimantan Province in 2016-2020 are not harmonious
ANALISIS MODAL KERJA DAN RENTABILITAS PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) SUB SEKTOR KIMIA , Ivana Nina Esterlin Barus 3, Dwita Vienanda Putri 1 Elfreda Aplonia Lau 2
EKONOMIA Vol 9, No 3 (2020)
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This study was conducted to determine whether changes in working capital will be followed by changes in profitability, in the sense that if there is an increase in working capital whether it will be followed by an increase in profitability and vice versa if there is a decrease in working capital is followed by a decrease in profitability.The analysis used in this study is an analysis of the research variables, namely working capital and profitability projected with return on euqity (ROE), a comparative analysis of working capital and profitability to see the increase or decrease that occurs.Based on the results of the analysis it is known that there was a decrease in working capital followed by a decrease in profitability in 2011-2012. Then, there is an increase in working capital followed by increases in profitability in 2012-2013. Furthermore, there was a decline in working capital followed by a decrease in profitability in 2013-2014 and in 2014-2015, as well as an increase in working capital followed by increases in profitability in 2016-2017. The difference occurs in the 2015-2016 observation year, where there is an increase in working capital followed by a decrease in profitability.
ANALISIS DU PONT SYSTEM UNTUK MENILAI KINERJA KEUANGAN PADA PT. INDOCEMENT TUNGGAL PRAKARSA TBK TAHUN 2014 - 2017 Rina Masithoh Haryadi, Melinda Musiana Titin Ruliana 2,
EKONOMIA Vol 9, No 3 (2020)
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One  of the strategies  that  can  be  taken  by  the and Du Pont System                                      world business to expand its business is to Analize of Return On Equity Du Pont System. This research is intended to compare the performance of PT. Indocement Tunggal Prakarsa Tbk in the form of Return On Equity Du Pont System 2014-2017 Years. The results of financial ratio analysis and comparative analysis show that : Return On Equity (Du Pont System) show 2014 years until 2017 years are decrease. The result is Return On Equity 2014 years is 21,48%, 2015 Years are 18,22% , 2016 years are 14,77% and 2017 years are 7,59% is Decrease. The result concludes : That hypothesis is rejected then it means Return On Equity Du Pont System on PT. Indocement Tunggal Prakarsa Tbk From 2014 until 2017 years is decrease so hipotesis accepted. The Suggest are : 1) Company for enhance of financial for getting better. 2) For investor for return is for choice the company have Return On Eqiuty is positive not negative. 3) For Next research is the other measure Du Pont System.
Pengaruh Bauran Pemasaran Terhadap Keputusan Pembelian Pada Toko Buku Aziz Samarinda Tagfirul Azima Yoga Siswa, Muspidar Mulyadi
EKONOMIA Vol 10, No 1 (2021)
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The purpose of this study is: 1.) To find out the effect of the Product on purchasing decisions at Aziz’s Bookstore Samarinda. 2.) To find out the effect of Price on purchasing decisions at Aziz’s Bookstore Samarinda 3.) To find out the effect of Location on Purchasing Decisions at Aziz’s Bookstore Samarinda. 4.) To find out the effect of Promotion on Purchasing Decisions at Aziz’s Bookstore Samarinda. 5.) To find out the effect of Product, price, location, and promotion together with the Purchasing Decision at Aziz’s Bookstore Samarinda.This study was done at Aziz’s bookstore on Aga Khan Street (Citra Niaga Lounge) Samarinda. The sample used in this study were 100 respondents with a Probability Sampling Method and the technique sampling is Simple 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 V23 Programm. The results of this study shows : 1.) Product variable did not significantly influence of purchasing decisions at Aziz’s Bookstore Samarinda. 2.) Price variable did not significantly influence of purchasing decisions at Aziz’s Bookstore Samarinda. 3.) Place variable did significantly influence of purchasing decisions at Aziz’s Bookstore Samarinda. 4.) Promotion variable did not significantly influence of purchasing decisions at Aziz’s Bookstore Samarinda. 5.) The variables of Product, price, location, and promotion together significant effect on purchasing decisions at Aziz’s Samrinda Bookstore.
SISTEM INFORMASI AKUNTANSI PENJUALAN TIKET PT SRIWIJAYA AIR CABANG SAMARINDA Rina Masithoh Haryadi, Ambo Asse Titin Ruliana 2,
EKONOMIA Vol 10, No 1 (2021)
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PT. Sriwijaya Air Branch Samarinda is one of the representative office of Sriwijaya Air Group in East Kalimantan which is the company's private airline. Sales made online with payment method cash. The study was conducted to investigate the implementation of the elements of the system of internal controls over the accounting system of cash receipts from ticket sales PT. Sriwijaya Air Branch Samarinda. Methods of data collection using observation, interview, documentation, and literature research. The technique of data analysis consisted of descriptive technique, a flowchart, the methods of observation, comparison of theory with practice, and calculation of the amount of the acquisition of the score from the results of these observations using a likert scale. The results of calculations using the likert scale showed scores of numbers 53,84% with the description of the assessment criteria, namely the category of less adequate so that the results of these studies concluded that the hypothesis which reads “the implementation of the elements of the system of internal controls over the accounting system of cash receipts from ticket sales PT. Sriwijaya Air Branch Was not adequate” proven and accepted.
ANALISIS PERSEDIAAN TEPUNG BERAS ROSE BRAND PADA PT. SUNGAI BUDI DI SAMARINDA Rina Masithoh Haryadi3, Nurlinawati Elfreda Aplonia Lau
EKONOMIA Vol 10, No 3 (2021)
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ABSTRACTInventory is always needed by every company, both small and large companies. With the inventory procurement policy, it is hoped that the sales process can run smoothly. Without an inventory of merchandise, the company is faced with the risk that one day the company will not be able to meet consumer needs.This study aims to determine and analyze whether the supply of rice flour is optimal and the efficiency or not the cost of rice flour supplies at PT Sungai Budi Samarinda by raising the following problems:1.   Has the control of 20 bks / dus @ 500gr rice flour supply at PT Sungai   Budi been carried out efficiently? 2.   Is the procurement of rice flour 20 bks / dus @ 500gr PT Sungai Budi carried out optimally?The theoretical basis used is management accounting which focuses on inventory control and inventory cost efficiency of rice flour.The research hypothesis is:1.      There is an efficiency in inventory costs after using the EOQ method2.      Determination of rose brand rice flour inventory by the EOQ method can overcome the shortage / excess inventory.The analytical tool used is EOQ (Economics Order Quantity), Determining Total Inventory Costs, (Safety Stock), (Reorder Points)The results showed that:1.              There was an efficiency of inventory costs amounting to Rp 893,276,3792.              The use of the EOQ method can help companies in determining the optimal inventory or which minimizes inventory costs.
ANALISIS KINERJA KEUANGAN PT GARDA TUJUH BUANA TBK DITINJAU DARI RASIO LIKUIDITAS DAN RASIO PROFITABILITAS Sari, Intan Permata
EKONOMIA Vol 9, No 2 (2020)
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Fahmi, Irham. 2012. Analisis Laporan Keuangan. Cetakan Kedua. Bandung : Alfabeta.Hery. 2015. Analisis Kinerja Manajemen. Jakarta : Penerbit PT Grasindo.____. 2016. Analisa laporan keuangan. Edisi Kesatu. Yogyakarta: Center For Academic Publishing Services.Kasmir, 2009. Analisis Laporan Keuangan, Edisi Pertama. Cetakan Kedua. Jakarta : PT Raja Grafindo Persada.Munawir, 2014. Analisis laporan Keuangan. Yogyakarta : LibertyRudianto. 2013. Akuntansi Manajemen Informasi untuk Pengambilan Keputusan Strategis. Jakarta : ElanggaSubramanyam dan John J. Wild. 2012. Analisis Laporan Keuangan. Jakarta : Salemba Empat
FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI TAHUN 2011-2014 Elfreda Aplonia Lau 3,, Patmah 1, Robin Jonathan 2,
EKONOMIA Vol 9, No 3 (2020)
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Profitabilitas, CR, DER, Ukuran Perusahaan  Tujuan penelitian adalah untuk mengetahui faktor-faktor yang mempengaruhi Profitabilitas pada perusahaan pertambangan yang terdaftar di BEI tahun 2011-2014. Rumusan masalah dalam penelitian ini yaitu apakah masing-masing variabel Current ratio, debt to equity ratio dan ukuran perusahaan berpengaruh signifikan terhadap profitabilitas serta apakah secara bersama-sama variabel Current ratio, debt to equity ratio dan ukuran perusahaan berpengaruh signifikan terhadap profitabilitas.. Teknik pengambilan sampel menggunakan purposive sampling yaitu dengan kriteria perusahaan yang termasuk dalam sektor pertambangan dan terdaftar  di Bursa Efek Indonesia dari tahun 2011-2014,. Model yang digunakan adalah model regresi linier berganda dan pengujian hipotesis mengenai pengaruh variabel independen dan variabel dependen digunakan uji statistik t-test dan uji statistik F-test dengan taraf signifikan sebesar 5%.Hasil penelitian menunjukkan bahwa secara parsial current ratio, debt to equity ratio, dan ukuran perusahaan tidak berpengaruh secara signifikan terhadap profitabilitas (NPM) serta secara simultan current ratio, debt to equity ratio, dan ukuran perusahaan tidak berpengaruh signifikan terhadap profitabilitas (NPM