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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
Pengaruh Kualitas Produk, Harga, Dan Promosi Terhadap Keputusan Pembelian (Studi Pada Pelanggan Menggunakan Kartu Indosat Ooredoo Di Kecamatan Samarinda Ulu) TaTghfirul Azhima Yoga Siswa3, Muhammad Nur1 Mardiana2
EKONOMIA Vol 9, No 3 (2020)
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The purpose of this study were: 1). To determine the effect of the quality of products on purchase decisions on Indosat Ooredoo card customers in the District of Samarinda Ulu. 2) To determine the effect of price on purchase decisions on Indosat Ooredoo card customers in the District of Samarinda Ulu. 3) To determine the effect of promotion on purchase decisions on Indosat Ooredoo card customers in the District of Samarinda Ulu. 4) To determine the effect of product quality, price, and promotion on purchase decisions on Indosat Ooredoo card customers in the District of Samarinda Ulu. The theory used in this research is the quality of the product, price, promotion, consumer behavior and purchasing decisions.This research was conducted in Samarinda Ulu sub district. Samples taken as many as 100 respondents with a Non-Probability Samplingthe 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 analysisby using the tools of statistical program SPSS v20.The results of this study show that: 1) The variable quality of products significantly influence customer purchasing decisions Indosat Ooredoo card in the District of Samarinda Ulu, 2) Variable price significantly influencecustomer purchasing decisions Indosat Ooredoo card in the District of Samarinda Ulu, 3) Variable promotion not significant effect oncustomer purchasing decisions Indosat Ooredoo card in the District of Samarinda Ulu, 4) The variable quality of product, price, and promotion together - equally significant effect oncustomer purchasing decisions Indosat Ooredoo card in the District of Samarinda Ulu
Analisis Pencatatan Dan Penilaian Persediaan Barang Dagang Berdasarkan PSAK No.14 Pada PT. Arus Cipta Eriady Sarwo Edi Wibowo, Raudatul Islamiah Elfreda Aplonia Lau 2
EKONOMIA Vol 10, No 1 (2021)
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This study aims to determine and analyze the recording and valuation of merchandise inventory at PT. Arus Cipta Eriady in 2017 based on the provisions in the Statement of Financial Accounting Standards (PSAK) No. 14 about supplies. With the formulation of the problem whether the method of recording and valuing merchandise inventory at PT. Arus Cipta Eriady in 2017 is in accordance with the provisions in the Statement of Financial Accounting Standards (PSAK) No. 14 about suppliesThe analytical tool used in this research is the Statement of Financial Accounting Standards (PSAK) No. 14 about supplies.The results of the analysis of the process of recording merchandise inventory at PT. Arus Cipta Eriady in 2017 is in accordance with the provisions in the Statement of Financial Accounting Standards (PSAK) No. 14 concerning inventories where the recording of merchandise inventory has been using the perpetual method. The results of the analysis of the valuation process of merchandise inventory at PT. Arus Cipta Eriady in 2017 is not in accordance with the provisions in the Statement of Financial Accounting Standards (PSAK) No. 14 concerning inventories where the valuation of merchandise inventory should be carried out using the First In First Out (MPKP) method or weighted average.
Pengaruh Kualitas Pelayanan Dan Harga Terhadap Kepuasan Pelanggan Pada Bengkel Adi Service Samarinda Nurfitriani 3, Mahfud 1, Mardiana 2,
EKONOMIA Vol 10, No 1 (2021)
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The purpose of this study is : 1.) To find out the reliability effect the customer satisfaction at the Samarinda Adi Service workshop. 2.) To find out responsiveness effect the customer satisfaction at Samarinda Adi Service workshop. 3.) To find out the assurance effect on customer satisfaction at Samarinda Adi Service workshop. 4.) To find out empathy effect customer satisfaction at the Samarinda Adi Service workshop. 5.) To find out tangible effect customer satisfaction at Samarinda Adi Service workshop. 6.) To find out the price effect on customer satisfaction at Samarinda Adi Service workshop. 7.) To find out the reliability, responsiveness, assurance, empathy, tangible and price together effect customer satisfaction at the Samarinda Adi Service workshop. 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 77 respondents with the 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.The results showed that : 1.) Reliability variable has a significant effect on customer satisfaction at Samarinda Adi Service Workshop. 2.) Responsiveness variable had no significant effect on customer satisfaction at the Samarinda Adi Service workshop. 3.) Assurance variable has a significant effect on customer satisfaction at the Samarinda Adi Service workshop. 4.) Empathy variable has a significant effect on customer satisfaction at Samarinda Adi Service Workshop. 5.) Tangible variable has a significant effect on customer satisfaction at Samarinda Adi Service Workshop. 6.) Price variable had no significant effect on customer satisfaction at the Samarinda Adi Service workshop. 7.) The variables of reliability, responsiveness, assurance, empathy, tangible and price together have a significant effect on customer satisfaction at the Samarinda Adi Service workshop.
Analisis Implementasi Penerapan SAK ETAP Pada Laporan Keuangan BUM Desa Tridaya Mandiri Desa Bhuana Jaya Kecamatan Tenggarong Seberang Kabupaten Kutai Kartanegara E Y Suharyono 3, Siti Maesaroh1, Imam Nazarudin Latif2
EKONOMIA Vol 10, No 2 (2021)
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ABSTRACTThe purpose of this study is to find out and present the suitability of BUM Desa Tridaya Mandiri Bhuana Jaya Village, Tenggarong Seberang District, Kutai Kartanegara regencie and SAK ETAP (2019:1).The basic theory used is the theory of financial accounting using descriptive qualitative analysis tools, namely the application of SAK ETAP in the preparation and presentation of BUM Tridaya Mandiri financial statements. Lost and profit reports, equity change reports,Cash flow reports.Type of descriptive qualitative research. The qualitative descriptive method was chosen because the research conducted was related to the ongoing events.Based on the results of the analysis and discussion it is known that in its financial reporting, BUM Desa Tridaya Mandiri does not present reports on changes in equity, cash flow statements, and also notes to financial statements. Accounting practices in BUM Desa refer to SAK ETAP (2019) have not been implemented due to limited accounting knowledge among BUM Desa managers so they do not practice adequate accounting processes. Not optimal implementation of accounting practices and the use of accounting information in BUM Desa so far is not solely a mistake or lack of BUM Desa managers, but also due to the suboptimal participation of the government and universities in encouraging and facilitating accounting practices in BUM Desa.
PENGARUH KESELAMATAN DAN KESEHATAN KERJA (K3) TERHADAP PRODUKTIVITAS KARYAWAN PADA PT. BAROKAH PERKASA GROUP Ekrin Yohanes Suharyono, Murdiono 1, Eddy Soegiarto 2
EKONOMIA Vol 9, No 2 (2020)
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The research aims to know the influence of: 1). Occupational Safety to the employee productivity on PT. Barokah Perkasa Group. 2). Occupational Health to the employee productivity on PT. Barokah Perkasa Group. 3). Occupational Safety and Health simultaneously to the employee productivity on PT. Barokah Perkasa Group.Population that used in this research are all employee production and repair department of PT. Barokah Perkasa Group, wich are 125 employees. Sample research are 56 respondens by Slovin formula and sampling techniquethat used is random sampling. The analysis tools that used multiple linier regression analysis, hypothesis test, and classic assumption test.The results of the study concluded that: 1). Partially based on the significance of work safety variables a positive and significant effect on employee productivity. 2). Based on the partial significance test, occupational health variables have positive and significant effects on employee productivity. 3). Based on the simultaneous significance test, it is produced that occupational safety and health variables simultaneously have positive and significant effects on employee productivity.
SISTEM AKUNTANSI PENGGAJIAN PADA PT MANGKUJENANG HARMONI SINERGY DI SAMARINDA Ivana Nina Esterlin Barus3, Fendy Dwi Julian 1 Eddy Soegiarto K 2
EKONOMIA Vol 9, No 3 (2020)
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The formulation of the research problem is whether the employee payroll accounting system is in accordance with the elements of internal control. The purpose of this study is to examine the suistability of the employee payroll accounting system with elements of internal control at PT. Mangkujenang Harmony Sinergy.The research hypothesis is the employee payroll accounting system at PT. Mangkujenang Harmoni Sinergy is not in accordance with the elements of internal control.The research was conducted by field research, namely data collection by examining the field directly with interviews, using questionnaire techniques with questions that have been determined to employees of PT. Mangkujenang Harmony Sinergy. The conclusion that the employee payroll accounting system carried out by PT. Mangkujenang Harmoni Sinergy is in accordance with the elements of internal control. then the hypothesis is rejected.
Analisis Rasio Profitabilitas Dan Rasio Likuiditas Untuk Menilai Kinerja Keuangan PT Indo Tambangraya Megah Tbk Periode 2014-2018 E Y Suharyono 3, Justamal 1 Eka Yudhyani 2
EKONOMIA Vol 10, No 2 (2021)
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This study was conducted to determine and analyze financial performance in terms of profitability ratios with Net Profit Margin (NPM), Return On Asset (ROA), and Return On Equity (ROE) indicators, and liquidity ratios with Current Ratio, Quick Ratio indicators, and PT Indo Tambangraya Megah Tbk's Cash Ratio during 2014-2018.The analytical tools used in this research are Net Profit Margin (NPM), Return On Asset (ROA) and Return On Equity (ROE), as well as Current Ratio, Quick Ratio, and Cash Ratio.Based on the profitability ratio of PT Indo Tambangraya Megah, Tbk during 2014-2018, there was an increase in Net Profit Margin (NPM) which indicates that the company's ability to generate profit on sales has also increased. Furthermore, there was an increase in Return On Asset (ROA) and Return On Equity (ROE), which shows the company's ability to generate a return on total assets and total equity owned has increased.Based on the liquidity ratio of PT Indo Tambangraya Megah, Tbk during 2014-2018, the Current Ratio has increased which shows that the company's ability to fulfill its short-term obligations when being billed has increased, in addition, there is an increase in Quick Ratio which shows that the company's ability to pay, fulfill liabilities or current debt (short-term debt) by using current assets without the need to take into account that inventory (supply value) has increased, as well as an increase in Cash Ratio which indicates that the company's ability to meet the availability of cash or cash equivalents to meet its short-term obligations in when billed has increased. 
Pengaruh Produk Dan Kualitas Layanan Terhadap Loyalitas Konsumen Starbucks Coffe Di Samarinda Sarwo Edi Wibowo, Gusti Kiyak Pahlawan LCA Robin Jonathan
EKONOMIA Vol 9, No 3 (2020)
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The Purpose of this study aims to know How is the Quality of Product And Quality of Service Influence to the Loyalty Starbucks Coffee Samarinda Consumers.This Study was done at Samarinda city. The sample used in this study were 97 respondents with a Non Probability Sampling Method and the technique sampling is Purposive 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 result of this study show : the Quality of Product Variable was significantly influence to the Loyalty Starbucks Coffee Samarinda Consumers, the Quality of Service Variable was significantly influence to the Loyalty Starbucks Coffee Samarinda Consumers, and the Quality of Product and Quality of Service was simultaneously significant influence to the Loyalty Starbucks Coffee Samarinda Consumers
ANALISIS PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA DESA EKOLEA KECAMATAN WEWARIA KABUPATEN ENDE TAHUN 2018 DAN 2019 Ida Rachmawati3, Getriana Luruk Bria Titin Ruliana 2,
EKONOMIA Vol 10, No 1 (2021)
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ABSTRACT The objectives to be achieved in this study are: 1.) To find out and analyze the management of APBDes in Ekolea Village, Wewaria District, Ende Regency in 2018 and 2019, it is not good in terms of the analysis of spending variance; 2.) To find out and analyze APBDes Management in Ekolea Village, Wewaria District, Ende Regency in 2018 and 2019 it is less balanced seen from the analysis of operating expenditures; 3.) To find out and analyze the management of APBDes in Ekolea Village, Wewaria District, Ende Regency in 2018 and 2019 it is less balanced seen from the analysis of capital expenditures; and 4.) To find out and analyze the management of APBDes in Ekolea Village, Wewaria District, Ende Regency in 2018 and 2019 it is less efficient, seen from the analysis of spending efficiency.The theoretical basis used is a theoretical basis concerning public sector accounting, Village Revenue and Expenditure Budget Management and budget reports.The analytical tool used is the expenditure analysis consisting of: expenditure variance analysis, operating expenditure harmony analysis, capital expenditure balance analysis and spending efficiency ratio.The research results put forward are: 1.) The expenditure budget in the 2018 and 2019 fiscal years seen from the analysis of the variance of expenditure in Ekolea Village, Wewaria District, is considered to be less good, so the first hypothesis is accepted; 2.) The expenditure budget in the 2018 fiscal year seen from the analysis of the harmony of operating expenditures in the Ekolea Village, Wewaria District is considered balanced, with a proportion category that is between 60-90%, so that the second hypothesis is rejected, while in the 2019 fiscal year it is considered less balanced with a less proportionate category from 60-90%, so that the second hypothesis is accepted; 3.) The expenditure budget in the 2018 and 2019 fiscal years, seen from the analysis of the compatibility of capital expenditures in Ekolea Village, Wewaria District, is considered unbalanced, with a proportion category that is between 5-20%, so that the third hypothesis is accepted; and 4.) The expenditure budget in the 2018 and 2019 fiscal years, seen from the efficiency ratio of spending in Ekolea Village, Wewaria District, is considered efficient, with an assessment category of less than 100%, so the fourth hypothesis is rejected.     
Pengaruh Kualitas Produk Dan Citra Merek Terhadap Keputusan Pembelian Pada GIGG Store Samarinda Sarwo Eddy Wibowo 3, Sufiandi1 Eddy Soegiarto2
EKONOMIA Vol 10, No 2 (2021)
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The Influence Of Product Quality And Brand Image On Purchase Decision  GIGG Store Samarinda. Eddy Soegiarto and Sarwo Eddy Wibowo.This study discusses product quality and price variables on purchasing decisions at Samarinda GIGG Store. With a sample of 96 respondents obtained using the simple random sampling method. Meanwhile, the collecting data is carried out by using an online questionnaire that has purchased GIGG Store Samarinda productsAnalysis tools and hypothesis testing in this study is by using multiple linear regression analysis tools, partial test (t test), simultaneous test (f test), multiple correlation analysis (R), coefficient of determination (R2), Correlation Coefficient (r).  Based on data analysis, the results of this study indicate that product quality and brand image variables together have a positive and significant effect on purchasing decisions. R value of 0.624 or 62.4%, this means that overall product quality variables and brand image have a strong relationship to the purchase decision variable. The coefficient of determination (R2) of 0.376 or 37.6% shows that the quality of the product and brand image can explain the variations that occur in purchasing decisions at Samarinda GIGG Store. Correlation Coefficient (r) all variables have a significant relationship seen from the significance value of 0,000> 0.05From the simultaneous test results (test f) the value of Fcount> Ftable (29.62> 4.84), this shows that the product quality and brand image variables simultaneously have a positive and significant effect on Purchasing Decisions. Partial test results (t test) indicate that product quality has a positive and significant effect on purchasing decisions seen from the value of sig. 0.012 <0.05, then the brand image variable has a positive and significant influence on purchasing decisions seen from the sig value. At 0.004 <0.05.