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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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ANALISA TINGKAT KREDIT MACET PADA BANK BPR PERMATA HATI JAYA DI SAMARINDA PERIODE 2015-2017 camelia Verahastuti3, HELDA ARIANI Imam Nazarudin Latif2
EKONOMIA Vol 10, No 1 (2021)
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The purpose of this study was to determine and analyze the level of bad credit at the Permata Jaya Credit Bank Samarinda using the Non Performing Loan (NPL) ratio.The theory used in this research is financial management and Non-Performing Loans (NPL). Data collection technique used is field research in which activities are interviewing company leaders and library research which takes financial statement information and studies related theories.This research was conducted on the financial statements of PT. BPR Permata Hati Jaya Samarinda in the period 2015 to 2017. The analytical tool used in this study is the Non Performing Loan (NPL) ratio.The results of the study stated that in 2015 the ratio (NPL) was 1.35% and was categorized as very healthy, then dropped by 0.49% and 0.45% in 2016 and 2017 and categorized as very healthy. The decrease in Non-Performing Loans (NPLs) was due to improvements in credit quality in each sector. Non Perfoming Loan (NPL) in 2015, 2016 and 2017 can be categorized as very healthy because according to the standards of Bank Indonesia the percentage of Non Performing Loan (NPL) at PT. BPR Permata Hati Jaya Samarinda is below 5%.
OPTIMALISASI PENDAPATAN ASLI DAERAH (PAD) PAJAK KENDARAAN BERMOTOR PADA KANTOR UPT. BAPENDA PROVINSI KALIMANTAN TIMUR WILAYAH KOTA SAMARINDA TAHUN 2016 – 2018 Ida Rahmawati3, Vinia Tiara Aristi Titin Ruliana2,
EKONOMIA Vol 10, No 2 (2021)
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Optimization of Regional Original Income (PAD) Motor Vehicle Tax at the UPT office. BAPENDA of East Kalimantan Province, Kota Samarinda Region 2016 - 2018 (under the Guidance of First Advisor, Mrs. Titin Ruliana and and Second Advisor, Mrs. Ida Rahmawati).Optimization is an effort to increase the ability that is most desired among the criteria of creativity or in other words, an effort to maximize the existing resources to achieve the expected goals. The definition of Regional Original Income (PAD) is regional revenue that comes from regional taxes, the results of regional management, and other legitimate regional original revenues, which aim to provide graduation to the daetah in assisting the implementation of regional autonomy as the embodiment of the principle of being centralized.The research objective achieved is to determine the target of local tax revenue in the motor vehicle tax sector at UPT. Bapenda of East Kalimantan Province and analyzes whether the average target performance for 2016-2018 is very optimal when viewed from the percentage of realization of target revenue target PKB UPT Bapenda East Kalimantan Province.Based on the research background that has been described, a research hypothesis can be formulated which states that the level of revenue from the local tax revenue target in the Motor Vehicle Tax Sector at UPT Bapenda East Kalimantan is very optimal.The performance of the realization of local tax revenue targets through the motor vehicle tax sector at the UPT Bapenda of East Kalimantan Province in 2016-2018 is very optimal, which is above 80%.
ANALISIS PENGARUH SERVQUAL TERHADAP KEPUASAN PASIEN RAWAT INAP PADA PUSKESMAS PERANGAT Heriyanto, Emil Sari Noviana LCA Robin Jonathan
EKONOMIA Vol 9, No 2 (2020)
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EMIL SARI NOVIANA, Analisis Pengaruh Servqual  terhadap Kepuasan Pasien Rawat Inap Pada Puskesmas Perangat .Tujuan penelitian ini untuk menguji  pengaruh Service Quality yang terdiri dari Tangible, Reliability, Responsiveness, Assurance dan Empathy terhadap kepuasan pasien rawat inap pasien di Puskesmas Perangat.Alat analisis yang digunakan untuk menganalisis menggunakan analisis regresi linear berganda. a) Hasil analisis menyebutkan menunjukan bahwa variabel Tangible (X1) tidak berpengaruh terhadap Kepuasan Pasien dan  maka hipotesis ditolak. b) variabel Reliability (X2),  berpengaruh terhadap Kepuasan Pasien dan hubungan variabel Reliability (X2) terhadap Kepuasan Pasien (Y) adalah sebesar 0.135 maka hipotesis diterima. c) variabel Responsiviness (X3) berpengaruh signifikan terhadap Kepuasan Pasien dan dapat diketahui hubungan variabel Responsiviness (X3) terhadap Kepuasan Pasien (Y) adalah sebesar 0.490 maka hipotesis diterima. d) variable Assurance (X4) berpengaruh signifikan terhadap Kepuasan Pasien dan dapat diketahui hubungan variabel Assurance (X4) terhadap Kepuasan Pasien (Y) adalah sebesar 0.389 maka hipotesis diterima e) variabel Empathy (X5) berpengaruh signifikan terhadap Kepuasan Pasien dan dapat diketahui hubungan variabel Empathy (X5) terhadap Kepuasan Pasien (Y) adalah sebesar 0,056 maka hipotesis diterima.
Evaluasi Penyajian Laporan Keuangan Pada UD. Subur Jaya Meubel Berdasarkan Standar Akuntansi Keuangan Entitas Mikro, Kecil, Dan Menengah (SAK EMKM) Catur Kumala Dew, Novi Syahputra Titin Ruliana
EKONOMIA Vol 9, No 3 (2020)
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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 PROFITABILITAS DAN SOLVABILITAS UNTUK MENGUKUR KINERJA KEUANGAN PERUSAHAAN PADA PT ADIRA DINAMIKA MULTIFINANCE SAMARINDA Danna Solihin, Rosa Anindaita Anggrayni Eddy Soegiarto2
EKONOMIA Vol 10, No 2 (2021)
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profitability and solvency of PT. Adira Dinamika Multifinance Tbk. Samarinda branch in terms of Return On Equity, and Return On Assets in 2016-2018, to find out and analyze the level of Solvency of PT. Adira Dinamika Multifinance Tbk. Samarinda branch is reviewed from Debt to Equity, and Debt to Assets in 2016-2018. Analysis of profitability and solvency of PT. Adira Dinamika Multifinance Tbk, Samarinda branch uses Return On Equity, Return On Assets, Debt to Equity, and Debt to Assets analysis for 3 years, namely 2016-2018Based on the results of research and discussion of Return on Equity Profitability Analysis in 2016 by 10.4% in 2017 by 9.8% in 2018 8.3%, the value of Return on Assets in 2016-2018 decreased, in 2016 amounted to 2.5% in 2017 amounted to 2% in 2018 amounted to 1.6%. Debt to Equity increased in 2016-2018 in 2016 by 310.4% in 2017 by 392.9% in 2018 by 408.8%, Debt to Assets increased in 2016 by 75.6%, in 2017 by 79.7% in 2018 amounted to 80.3%.Profitability Level of PT. Adira Dinamika Multifinance Tbk Samarinda branch in terms of the Return On Equity ratio, and the Return On Assets Ratio in 2016-2018 has decreased in number, which means the performance has decreased in 2017-2018 Return On Equity has decreased which means the performance has decreased. Solvency Level of PT. Adira Dinamika Multifinance Tbk Samarinda branch in terms of the ratio of Debt to Equity Ratio and Debt To Assets Ratio in 2016-2018 experienced an increase in numbers, which means the performance has decreased
Analisis Pencatatan dan Pelaporan Keuangan Berdasarkan Standar Akuntansi Pemerintah Nomor 71 Tahun 2010 Pada Kantor Kecamatan Loa Janan Ilir Samarinda Ida Rachmawati3, Apriati Uleh1 Elfreda Aplonia Lau2
EKONOMIA Vol 9, No 3 (2020)
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Research objectives are a). Analyzing and evaluating financial records in Loa Janan Ilir Samarinda Subdistrict with the provisions of Government Regulation Number 17 of 2010 concerning Accrual-based Government Accounting Standards (SAP). b). Analyze and evaluate financial reporting or presentation in Loa Janan Ilir Samarinda Subdistrict with the provisions of Government Regulation Number 17 of 2010 concerning Accrual-based Government Accounting Standards (SAP).The theoretical basis used is public sector accounting which focuses on recording and reporting or presenting regional financial reports, Government Regulation Number 71 of 2010 concerning Accrual-based Government Accounting Standards (SAP).The analysis tool used in this study is the comparative method, comparing the financial statements of Loa Janan Ilir Samarinda in 2017 with SAP PP Number 71 of 2010 using the Dean J. Champion formula in 1990.            The results showed that 1). The financial records in Loa Janan Ilir Samarinda District in 2017 are in accordance with SAP PP Number 71 of 2010, so the first hypothesis is accepted. 2). Financial reporting or presentation in Loa Janan Ilir Samarinda District in 2017, in accordance with SAP PP Number 71 of 2010, so that the second hypothesis is accepted
Pengaruh Kualitas Layanan Terhadap Kepuasan Konsumen Pada Jasa Servis Kendaraan Di PT. Graha Mulia Auto Samarinda Taghfirul Azhima Yoga Siswa3, Rudiansyah Mardiana 2
EKONOMIA Vol 9, No 3 (2020)
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This study aims to determine the effect of reliability, responsiveness, assurance, attention and physical evidence partially and simultaneously on customer satisfaction in vehicle service services at PT. Graha Mulia Auto Samarinda.The theory used in this research is service quality and customer satisfaction. this research was conducted on vehicle users in Samarinda City. The population in this study is known to be taken as many as 100 respondents. Data collection is done by distributing online questionnaires from Google forms using a Likert scale to measure indicators. The analytical tool used is multiple linear regression.The results of this study in the f test showed that service quality variables which include reliability, responsiveness, assurance, empathy, tangibles have a joint effect on customer satisfaction. the t test shows that the reliability, responsiveness, assurance, empathy variables have a significant effect on customer satisfaction while the tangibles variable does not significantly influence customer satisfaction in vehicle service at PT. Graha Mulia Auto Samarinda
ANALISIS PENGELOLAAN HUTANG PADA PT. SABA SAGARMATHA DI SAMARINDA Heriyanto, Karina Sri Fatonah Titin Ruliana 2,
EKONOMIA Vol 10, No 1 (2021)
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The purpose of this study was to determine  analyze the increase in  assets of PT. Saba Sagarmatha which was financed by debt in 2017, 2018 and 2019. Financial management is a process in corporate financial activities how to obtain funds, use funds, and manage assets optimally which are used to finance all activities carried out by the company so that it can achieve company goals. This study uses an analytical tool that is measured by the solvency ratio with the type of Debt to Asset Ratio (Debt to Asset Ratio).From the analysis and discussion results indicate that there is a decrease in the assets of PT. Saba Sagarmatha which was financed by debt in 2017, 2018, and 2019 as measured by the Debt to Aseset Ratio (Debt to Asset Ratio). 2017 has a value of 20,59% which mean that 79,41% company assets are financed by other components of capital such as retained capital, 2018 has a value of 14,97% which mean that 85,03% company assets are financed by other components of capital such as retained capital, and 2019 it has a value of 13,68% which mean that 86,32% company assets are financed by other components of capital such as retained capital. This shows that PT. Saba Sagarmatha has a small ratio value, which means that the few assets are financed by debt, or in other words, most assets are financed using equity.Based on the research results, it can be concluded that the hypothesis which states that there is an increase in the assets of PT. Saba Sagarmatha financed by debt in 2017-2019 has increased, rejected.
Analisis Efektivitas Penggunaan E-Filing Bagi Wajib Pajak Pribadi dalam Pelaporan PPh Pasal 21 pada Karyawan PT Tirta Mahakam Andi Indrawati3, Cindi Afriyani1, Titin Ruliana2,
EKONOMIA Vol 10, No 2 (2021)
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The purpose of this research is to know and analyze the effectiveness of the use of e-filing for personal taxpayers in reporting Pph article 21 to employees of PT. Tirta Mahakam. In accordance with the objectives of this study, the subject matter put forward "Is the use of e-filing for personal taxpayers in the reporting  of Pph Article 21 Tax at PT Tirta Mahakam effective" "Theory basis used is a theoretical basis concerning the effectiveness  of using e-filing and reporting of Pph 21 to employees of PT. Tirta Mahakam. Based on these main problems, the following hypothesis is proposed: ‘The use of e-filing for personal taxpayers in reporting Pph 21 taxes for employees of PT. Tirta Mahakam is considered ineffective based on the effectiveness assessment criteria ''.Based on the results of the analysis previously stated, it can be seen that the effectiveness of using e-filing in tax reporting Pph 21 for employees of PT. Tirta Mahakam has been running quite well, this is evidenced by the results of the analysis which got a relative value of 79% on the effectiveness measurement criteria which is categorized as "effective". Even though there are still some employees who do not understand the e-filing system, the awareness of taxpayers to report the Annual Tax Return and the lack of the KPP Pratama to provide more active socialization so that employees understand e-filing and its benefits
Peran Tenaga Penjual Terhadap Tingkat Penjualan Oli Shell Pada PT. Graha Arta Kaltim Sentosa Di Samarinda Sunarto 3, Sheila Cahyaning Pratiwi Mardiana 2,
EKONOMIA Vol 10, No 3 (2021)
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The objectives of this study are as follows:1) To find out the significant positive influence of salesperson attitude to the level of sales of Shell Oil at PT. GAKS in Samarinda, 2) To know the significant positive influence of salespeople' ability on the level of sales of Shell Oil at PT. GAKS in Samarinda, 3) To know the significant influence of the attitude and capability of salespeople together to the level of sales of Shell Oil at PT. GAKS in Samarinda.Data collection is conducted by observation, interview and dissemination of print out questionnaires using a likert scale to measure indicators. The analysis tool used is multiple linear regression with the help of SPSS version 23. The population  using saturated sampling techniques and the number of samples is 30 respondents.The results of the study partially showed that the variable attitude of salespeople has a positive and insignificant effect while the variable ability of salespeople has a positive and significant effect on the level of sales. Simultaneously shows that the variable attitude of salespeople and the ability of salespeople have a significant effect together on the level of sales of Shell Oil at PT. Graha Arta Kaltim Sentosa in Samarinda.

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