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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.
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Articles 976 Documents
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Analisis Perhitungan Pembagian Sisa Hasil Usaha (SHU) Anggota Pada Koperasi Simpan Pinjam Sentosa Samarinda Periode 2016-2017 Andi Indrawati3, Melita Yuliati Mardiana 2,
EKONOMIA Vol 10, No 2 (2021)
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Analisis Perhitungan Pembagian Sisa Hasil Usaha (SHU) Anggota Pada Koperasi Simpan Pinjam Sentosa Samarinda Periode 2016-2017, under guidance of Ms. Mardiana as mentor  I and Ms. Andi Indrawati as mentors II.Indonesian continues to development. Cooperatives have a role in weak economic development aims to prioritize the welfare of members by distributing each remaining result of operations (SHU). The greater the member transactions the greater the remaining results of the business (SHU) to be received by the memberThe purpose achieved from this research is to analyze the distribution of residual income result of members business at Koperasi Simpan Pinjam Sentosa Samarinda Period 2016-2017.In order to be elaborated an analysis by using the rule of Undang-Undang Republic Indonesia 1945 Number 25 about Pengkoperasian article 45 which reads about (SHU) in accordance or not with that run by Koperasi Simpan Pinjam Sentosa Samarinda and hypothesis testing. The hyphotesis is accepted because the share of the business result (SHU) of members of the 2017 period increased from 2016.Koperasi Simpan Pinjam Sentosa Samarinda have financial reports such as balanced sheet reports, cash flows and calculation of cooperative funding details for one book years. The lending and borrowing effect to income of Koperasi Simpan Pinjam Sentosa Samarinda is influenced by the participating storage dividen by 40% and the business particapation deviden by 60%. The conclusion of the content of this thesis is the rest of the business results (SHU) members of the period of 2017 increased compared to 2016. In 2016 the cooperative obtained the rest of the business (SHU) of Rp. 19,350,000 then divided from 40% storage participation of Rp. 7,740,000 and divided from 60% business participation of Rp. 11,610,000. Meanwhile, in 2017 the cooperative obtained the remaining operating income (SHU) of members of Rp. 20,250,000 is then divided from the participation of 40% deposit amounting to Rp 8,100,000 and divided by 60% business participation of Rp. 12,150,000.
Analisis Pertumbuhan Return On Investment (ROI) pada PT. Kino Indonesia Tbk Sebelum dan Sesudah Go Public Danna Solihin3, Annisa Setiyo Wati1 Mardiana 2
EKONOMIA Vol 9, No 3 (2020)
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Annisa Setiyo Wati, Analysis of Return On Investment (ROI) at PT. Kino Indonesia Tbk Before and After Go Public (under the guidance of Ms. Mardiana as advisor I and Mrs. Danna Solihin as mentors II).            The purpose of this study is to know and analyze the growth of PT. Kino Indonesia Tbk Return On Investment (ROI) before and after going public.The theoretical basis used in this study is Sujarweni (2016:6) argues that the definition of management accounting is "Management accounting is one of the fields of accounting that studies how to produce financial information for management which will then be used for decision making". Rudianto (2013: 192) argues that the Return on Investment (ROI) is: "Return On Investment (ROI) is a ratio that shows the return (return) on the amount of assets used in the company. ROI is also a measure of management effectiveness in managing its investment".            The analytical tool in this study uses financial ratios, namely the profitability ratio (Return On Investment), and the ratio of growth rates. The results showed that the Return on Investment (ROI) of PT. Kino Indonesia Tbk prior to going public for the 2014-2015 period had increased, as indicated by the number 46.77% whereas growth in the period 2015-2016 before going public PT. Kino Indonesia Tbk decreased to -32.72% and growth increased after going public in the 2016-2017 period and the 2017-2018 period, as indicated by the 2016-2017 Return on Investment (ROI) growth rate of -38.65% and the 2017-2018 period of 23, 37%.
ANALISIS LAPORAN KEUANGAN ARUS KAS SEBAGAI ALAT PENGUKUR INVESTASI PADA PT. MATAHARI DEPARTMENT STORE TBK Muhammad Maulana3, Andry Kurniawan1, Eka Yudhyani2,
EKONOMIA Vol 10, No 1 (2021)
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The purpose of this study was to identify and analyze cash flow statements at PT. Matahari Department Store Tbk. from 2016 to 2019 experiencing a deficit or not and to find out the cash flow statement analysis at PT. Matahari Department Store Tbk. In 2016 to 2019 choose to invest in the company or not.The theoretical basis used in this research is management accounting which includes investment, investment decisions, cash flow reports and cash flow statement analysis. This type of research is a quantitative study with the data used is secondary data which is quantitative data obtained from the annual financial statements of PT. Matahari Department Store Tbk. The analytical tool used is a cash flow ratio analysis which includes: 1) the ratio of operating cash flows to current liabilities; 2) Operating Cash Flow Ratio to Interest; 3) Operational Cash Flow Ratio to Capital Expenditure; 4) Operational Cash Flow Ratio to Total Debt; and 5) Operational Cash Flow Ratio to Net Profit.The results of the discussion of this study are that the overall hypothesis proposed by the researcher is accepted because the results of the cash flow analysis show negative cash flow and the ratio value of PT. Matahari Department Store Tbk. which is not good, so that the company is still not eligible to get investment from investors.
Analisis Pengaruh Bauran Promosi (Promotional Mix) Terhadap Intensitas Pembelian Pelanggan Pada PT. GFC Terpadu Plaza Mulia Samarinda Adisthy Shabrina Nurqamarani 3, Tiara Oktaria Andriati 1, Eddy Soegiarto2
EKONOMIA Vol 10, No 2 (2021)
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The purpose of this study is : 1). To explain the effect of the advertising on customer purcase intensity on PT. GFC Terpadu. 2). To explain the effect of the sales promotion on customer purcase intensity on PT. GFC Terpadu. 3). To explain the effect of the personal selling on customer purcase intensity on PT. GFC Terpadu. 4). To explain the effect of the public relation on customer purcase intensity on PT. GFC Terpadu. 5). To explain the effect of the direct marketing on customer purcase intensity on PT. GFC Terpadu. 6). To explain the effect of the advertising, sales promotions, personal selling, public relation, and direct marketing, simultaneously towards the intensity of customer purchases on PT. GFC Terpadu.The results of this study shows : 1). Advertising variable do not significantly influence for purchase intensity at PT. GFC Terpadu Plaza Mulia Samarinda. 2). Sales promotion variable significantly influence for purchase intensity at PT. GFC Terpadu Plaza Mulia Samarinda. 3). Personal selling variable do not significantly influence for purchase intensity at PT. GFC Terpadu Plaza Mulia Samarinda. 4). Public relation variable significantly influence for purchase intensity at PT. GFC Terpadu Plaza Mulia Samarinda. 5). Direct marketing variable do not significantly influence for purchase intensity at PT. GFC Terpadu Plaza Mulia Samarinda. 6). The variables of advertising, sales promotion, personal selling, public relation, and direct marketing simultaneously affects purchasing intensity at PT. GFC Terpadu Plaza Mulia Samarinda.
Analisis Kualitas Pelayanan, Kepercayaan, Dan Harga Terhadap Kepuasan Konsumen Berbelanja Online Di Shopee (Studi Pada Mahasiswa Fakultas Ekonomi Universitas 17 Agustus 1945 Samarinda) Taghfirul Azhima Yoga Siswa3, Ricka Asmawati1 LCA Robin Jonathan2
EKONOMIA Vol 9, No 3 (2020)
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ABSTRACTThe purpose of this research are:  1) To find out and analyze the effect of service quality on customer satisfaction in shopping online at Shopee. 2) To find out and analyze the effect of trust on customer satisfaction in shopping online at Shopee. 3) To find out and analyze the effect of prices on customer satisfaction in shopping online at Shopee. 4) To find out and analyze the effect of service quality, trust, and price together on customer satisfaction in shopping online at Shopee. The theory used in this research is the quality of service, trust, price, and customer satisfaction.This research conducted in Faculty of Economics, August 17th, 1945 Samarinda. Samples taken as many as 100 respondents with a Non-Probability Sampling the sampling technique used purposive sampling. Collecting data by questionnaires using Likert scale to measure each indicator. The analytical tool in the study using multiple linear regression analysis by using the tools of statistical program SPSS v20.               The results of this study show that: 1) The variable of service quality has a significant effect on customer satisfaction shopping online at Shopee. 2) The variable trust has a significant effect on customer satisfaction shopping online at Shopee. 3) The variable price has a significant effect on customer satisfaction shopping online at Shopee. 4) The variable service quality, trust, and price together - a significant effect on consumer satisfaction shopping online at Shopee. 
Analisis Upah Kerja Lembur pada PT. Arum Raya Camelia Verahastuti3, Krisna Dwi Wicaksono1 Edy Soegiarto K2
EKONOMIA Vol 10, No 1 (2021)
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 ABSTRACT          This research aims to determine the calculation of overtime pay for employees of PT. Arum Raya in January 2019 and the formulation of the problem in this study  is whether the calculation of overtime wages applied by PT. Arum Raya is lower than the Decree of the Minister of Manpower and Transmigration of the Republic of Indonesia No. Kep. 102 / MEN / VI / 2004 and Decree of the Governor of East Kalimantan Province Number 561 / K.594 / 2018.          The theory used in this research is cost accounting. The analysis tool used in this study is a comparative method, which compare the results of overtime wage calculations based on the Decree of the Minister of Manpower and Transmigration RI No. Kep. 102 / MEN / VI / 2004 and Decree of the Governor of East Kalimantan Province Number 561 / K.594 / 2018 with calculations based on PT. Arum Raya.          The results  showed that PT. Arum Raya in apply overtime wages has lower than the Decree of the Minister of Manpower and Transmigration Decree No. RI. Kep. 102 / MEN / VI / 2004 and Decree of the Governor of East Kalimantan Province Number 561 / K.594 / 2018.          The conclusion of this study is the overtime pay applied by PT. Arum Raya is lower than the Decree of the Minister of Manpower and Transmigration of RI No. Kep. 102 / MEN / VI / 2004 and Decree of the Governor of East Kalimantan Province Number 561 / K.594 / 2018, so the researcher's hypothesis is accepted. 
EVALUASI PENYUSUNAN LAPORAN KEUANGAN PADA TOKO DAILY LIFE STORE BERDASARKAN SAK EMKM Heriyanto3, Diana Auliya Rahman1 Mardiana2
EKONOMIA Vol 10, No 2 (2021)
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The purpose of this research is to know and evaluate the recognition, measurement, presentation, and application in the financial statements of the Daily Life Store. In accordance with the objectives of this study, the subject matter put forward "Is the recognition, measurement, presentation, and disclosure in the financial statements of the Daily Life Store Stores in accordance with the SAK EMKM Year 2018? "The theoretical basis used is the theoretical basis regarding financial accounting and SAK EMKM Year 2018. Based on these main problems, the following hypothesis is proposed: " The preparation of financial reports at the Daily Life Store is deemed not in accordance with the 2018 SAK EMKM. "Based on the results of the analysis that has been stated previously, it can be seen that the evaluation of the preparation of financial statements at the Daily Life Store is not suitable and is not in accordance with the SAK EMKM Year 2018. So that the hypothesis is rejected and accepted. It is expected that the Daily Life Store applies an accounting treatment that includes recognition, measurement, presentation and disclosure in accordance with SAK EMKM so that it can provide convenience in preparing financial reports.
Audit Manajemen Atas Fungsi Sumber Daya Manusia Pada PT Tjokro Bersaudara Samarindaindo Danna Solihin, Fransiska Reza Karina Hayuning Mardiana2
EKONOMIA Vol 10, No 3 (2021)
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             The purpose of this study is find out and analyze the implementation of human resource audits in the management of Human Resources at PT. Tjokro Bersaudara Samarindaindo has been carried out effectively and efficiently in the fieldThe analytical tool used is a comparative method that is comparing the existing systems and procedures in the company with and conducting a follow-up audit to evaluate the audit findings by asking questions in the form of questionnaires Internal Control Quistionaries.The results of this study indicate that human resource activities at PT. Tjokro Bersaudara Samarindaindo is not running well, this is evidenced by the results of the analysis of human resource activities get a relative value that is not appropriate. The procedure for testing the management control system for the functions of Human Resources planning, recruitment, selection and placement, training and development of employees, occupational safety and health, and layoffs also results in a less appropriate relative value, so that the company's internal control system is poorly implemented.The conclusion of this study in general in terms of the activities of Human Resources that occur in the field at PT Tjokro Bersaudara Samarindaindo is not suitable so that improvements are needed to the existing management control system to facilitate existing activities.
Analisis Kinerja Belanja Dalam Laporan Realisasi Anggaran Pada Dinas Energi Dan Sumber Daya Mineral Provinsi Kalimantan Timur Rina Masithoh Haryadi, Erisandi Saputra Imam Nazarudin Latif
EKONOMIA Vol 9, No 2 (2020)
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The purpose of this study is to seek the spending execution at the Department of Energy and Mineral Resources of the Province of East Kalimantan in the 2015-2018 fiscal year can be said to be good in terms of the analysis of expenditure variance, analysis of expenditure growth, analysis of expenditure harmony, and the ratio of expenditure efficiency.Background theory used in this research is theoretical foundation concerning public sector accounting, budget implementation reports, and expenses execution.The instrument used is the analysis of shopping performance consisting of an analysis of shopping variants, an analysis of expenditure growth, an analysis of expenditure harmony and a ratio of expenditure efficiency.The results of the analysis presented is, a. The expenses execution in terms of analysis of expenditure variance can be said to be good because the implementation of spending is smaller than the budget, b. Expenses execution in terms of an analysis of expenditure growth cannot be said to be positive because in 2017 and 2018 the number of expenditure was decreased and resulting negative, c. The expenses execution in terms of analysis of the harmony of spending is more dominant operational expenditure than ‘modal’ expenditure because operational expenditure is up to 90% above of total expenditure while ‘modal’ expenditure is less than 10% of total expenditure, d. The expenses execution in terms of the expenses efficiency ratio can be said to be efficient because the criteria showed the result are below 100%.
ANALISIS PERHITUNGAN, PEMOTONGAN DAN PENYETORAN PAJAK PENGHASILAN PASAL 21 ATAS TAMBAHAN PENGHASILAN PEGAWAI NEGERI SIPIL PADA DINAS KESEHATAN KABUPATEN KUTAI TIMUR Andi Indrawati 3, Safaruddin, Mardiana 2
EKONOMIA Vol 10, No 1 (2021)
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This research aims to analiyse the calculation, cuts and deposits of income tax article 21 for the additional incame og civil servants conduted by the Treasurer of the Health Office of East Kutai District accordance with regulation of the Minister of Finance No. 262/PMK. 03/2010.The research methods to be used consist of several elements, including types of data collection, details of the required data and data collection techniques to analyse and test the hypothesis expressed above it is necessary to analyze the tax withholding rate and its application based on regulation of the Minister of Finance No. 262/PMK. 03/2010.The results of this research are based on regulation of the Minister of Finance No. 262/PMK. 03/2010 from the data that has been analyzed that additional income is included in any other remuneration under any name that becomes the expense  of the APBD subject to income tac of article 21 shall be final.

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