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Kota samarinda,
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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 KINERJA KEUANGAN CV. MITRA BARA KALTIM DI KUTAI KARTANEGARA Ivana Nina Esterlin Barus 3, Maryana Robin Jonathan 2,
EKONOMIA Vol 9, No 3 (2020)
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Abstract

Maryana, Penelitian ini adalah bertujuan untuk mengetahui dan menganalisis rasio likuiditas, solvabilitas dan profitabilitas CV. Mitra Bara Kaltim di Kutai Kartanegara pada tahun 2016-2018.            Dasar teori yang digunakan adalah akuntansi keuangan yang meliputi analisis lapran keuangan. Rasio keuangan yang digunakan adalah rasio likuiditas, solvabilitas dan profitabilitas.             Alat analisis yang digunakan dalam penelitian ini adalah  current ratio,  quick ratio, total debt to equity ratio,  total debt to assets ratio, return on assets ratio dan return on equity ratio.            Hasil penelitian ini menunjukkan bahwa Rasio likuiditas yang diukur menggunakan variabel current ratio dan quick ratio menunjukkan kinerja keuangan CV. Mitra Bara Kaltim pada tahun 2016-2018 rata-rata mengalami penurunan. Rasio solvabilitas yang diukur dengan menggunakan variabel total debt to equity ratio dan total debt to assets ratio menunjukkan kinerja keuangan CV. Mitra Bara Kaltim pada tahun 2016-2018 rata-rata dalam keadaan yang baik. Rasio profitabilitas yang diukur menggunakan variabel return on assets ratio dan return on equity ratio menunjukkan kinerja keuangan CV. Mitra Bara Kaltim pada tahun 2016-2018 rata-rata dalam keadaan yang kurang baik. Hal ini disebabkan karena laba bersih menurun dari tahun sebelumnya atas modal perusahaan sendiri, sehingga nilai rasio menunjukkan laba bersih terhadap modal yang diinvestasikan kurang baik, sehingga kinerja keuangan CV. Mitra Bara Kaltim masih belum maksimal dalam mengelola laba bersih dengan menggunakan modal sendi
Evaluasi Atas Implementasi Aplikasi Sistem Aplikasi Instansi Berbasis Akrual (SAIBA) Pada Satuan Kerja Lingkup Pembayaran KPPN Samarinda Rina Masithoh Haryadi, Ridaan Shari Titin Ruliana 2,
EKONOMIA Vol 10, No 1 (2021)
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This research was conducted to determine whether system quality, information quality, and service quality affect user satisfaction of the Accrual-Based Agency Accounting System application in work units in the KPPN payment area of Samarinda City partially and simultaneously.The analytical tools used in this research are validity test, reliability test, classic assumption test which consists of normality test, multicollinearity test, autocorrelation test and heteroscedasticity test, multiple linear regression analysis, F statistical test, and t statistical test.The results of the analysis that have been carried out show that the System Quality (X1) and Information Quality (X2) variables have a positive and significant effect on User Satisfaction (Y), while the Service Quality variable (X3) has a positive and insignificant effect on User Satisfaction (Y).The better quality of the SAIBA information system which is represented by ease of use, reliability, fast access, flexibility, and a high level of security, the more user satisfaction with the application will be. The better the quality of information produced in the form of information that is accurate, reliable, relevant, easy to understand, and timely, the higher the level of satisfaction of application users, because the SAIBA application is made to produce financial reports as a form of accountability for the budget that has been used by each. each agency. Service quality is not a variable that significantly affects the level of user satisfaction, but there is a positive influence between service quality and user satisfaction which indicates that the better the quality of service provided by KPPN officers in informing the implementation of the SAIBA application provided, it will increase user satisfaction. User perceptions in measuring the satisfaction level of using the SAIBA application are not on how KPPN officers provide information about application implementation, but rather on the quality of the application itself and how the quality of information generated by the application.
ANALISIS PENGARUH LIKUIDITAS DAN KEBIJAKAN DIVIDEN TERHADAP HARGA SAHAM PADA PERUSAHAAN BADAN USAHA MILIK NEGARA (BUMN) YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2017 H. Sunarto 3, Rizka Ramadoni 1 Robin jonathan 2
EKONOMIA Vol 10, No 2 (2021)
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The objectives of this study are: 1) To study and analyze the liquidity of the stock prices of State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) in 2013 - 2017. 2) To know and analyze the relationship of dividend policy to stock prices State-Owned Enterprises (BUMN) companies that are listed on the Indonesia Stock Exchange (BEI) in 2013 - 2017. 3) To find out and analyze the relationship between liquidity and dividend policy in state-owned companies listed on the Indonesia Stock Exchange (IDX) Year 2013 - 2017 together.The analytical tool of this research is: Multiple linear regression analysis using the SPSS 2.3 application.Based on f test result,it is known that the ratio of liquidity and dividend policy simultaneously have a significant effect on the stock prices.Based on f test results, it is showed that both of liquidity ratio and dividend policy significanly affect stock prices.
Analisis Implementasi Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik Pada Koperasi Serba Usaha Pkk Di Handil Andi Indrawati3, Adinda Ranandhea Robin Jonathan 2
EKONOMIA Vol 10, No 3 (2021)
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This study aims to find out how the implementation of this Cooperative Financial Report is the Standard SAK ETAP Cooperative Bina Bersama (KSU) in collaboration with PKK. This study uses a quantitative descriptive analysis method, namely by collecting and describing data in the field, then classified, analyzed, and then interpreted so that it can provide a clear picture of the conditions under study to draw general generalization conclusions. This study aims to determine the implementation of SAK ETAP in Multipurpose Cooperatives (KSU) in collaboration with PKK. The benefit of this research is to assist Cooperatives in implementing Financial Accounting Standards for Entities Without Accountability. The results of this study conclude that the application of the financial statements of KSU Bina Bersama PKK is not fully in accordance with the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP). and the absence of cash flow reports and reports of changes in equity in the KSU Financial Development Collective PKK report.
ANALISIS HUBUNGAN PROFITABILITAS DAN HARGA SAHAM PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2012-2016 Ivana Nina Esterlin Barus, Gusniyanti, Mardiana,
EKONOMIA Vol 9, No 2 (2020)
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A company in conducting stock valuation analysis, there are two approaches used namely fundamental analysis and technical analysis.This study aims to determine the relationship of profitability as measured by return on assets (ROA) and the share price of a Banking Company listed on the Indonesia Stock Exchange (BEI) for the period 2012-2016.The analytical tool used in this study is the analysis of correlation coefficients.The results of this study indicate that from the results of the correlation coefficient analysis return on assets (ROA) and stock prices, the probability number is 0.000, Pearson correlation (r) 0.467, R Square (r2) 0.218089, and tcount  5.857, ttable totaling 1,979 shows that there is a correlation between return on assets (ROA) and stock prices. Furthermore, the positive correlation of 0.467 indicates that return on assets (ROA) has a positive correlation to stock prices, so the greater the return on assets (ROA) generated, the greater the stock price, because the correlation value is below the 0.5 then the correlation between these two variables is considered moderate. The conclusion of this study is the hypothesis accepted.
Pengaruh Promosi Online Dan Harga Terhadap Keputusan Pembelian Sambal Bawang Baby Cumi Pada Media Sosial Instagram Ms.Kekinian Samarinda Sarwo Edi Wibowo, Fitri Aldina Mardiana 2
EKONOMIA Vol 10, No 1 (2021)
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The purpose of this study is to know effect of Online Promotion and Price on the Purchase Decision of Chili Sauce Onion Baby Squid on Social Media Instagram Ms.Kekinian Samarinda.The theory used in this research is online promotion, price and purchasing decisions. This research was conducted to consumers who buy chili sauce onion baby squid on social media instagram Ms.Kekinian Samarinda, Population in this study is known and samples taken 100 respondents with probability sampling method with simple random sampling techniques or simple random. Data collection is done by distributing online questionnaires from Google forms using a Likert scale to measure each indicator. The analytical tool used is multiple linear regression.The results of the research on the f test show that online promotion variables and prices together influence the Purchase Decision of Chili Sauce Onion Baby Squid on Social Media Instagram Ms.Kekinian Samarinda