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EQUILIBIRIA

equi
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Published by Universitas Riau Kepulauan Batam

ISSN : 25031546 EISSN : 29862248 DOI : 10.33373

Core Subject : Economy, Education,

Economics, Econometrics & Finance Other

Jurnal EQUILIBIRIA Fakultas Ekonomi merupakan media publikasi ilmiah internal fakultas Ekonomi, Universitas Riau Kepulauan focus pada karya ilmiah berupa tulisan dari hasil penelitian yang dilakukan dosen yang meliputi disiplin ilmu Manajemen dan Akuntansi dan ilmu-ilmu lainnya yang berhubungan.

Arjuna Subject : -

Articles 9 Documents

Search results for , issue "Vol 2, No 2 (2015): Desember 2015" : 9 Documents clear

ANALISA STRATEGI QUALITY CONTROL UNTUK EMINIMALISASI CUSTOMER CLAIM PADA PT. MARUWA INDONESIA Nunung N; Oktavianti Oktavianti; Dhenny Asmarazisa
EQUILIBIRIA Vol 2, No 2 (2015): Desember 2015
Publisher : Universitas Riau Kepulauan

Penelitian tentang Analisa Strategi Quality Control Untuk Meminimalisasi Customer Claim Pada PT. Maruwa Indonesia akan menggunakan system business-level strategy yang memfokuskan pada pentingnya memproduksi suatu produk dan jasa yang dapat memuaskan spesifikasi dan kebutuhan konsumen. Oleh karena itu, perumusan perlu memperhatikan masalah memperbaiki kualitas sehingga dapat mengurangi biaya produksi, karena dengan melakukan suatu dengan benar saat pertama kali barang dan jasa diproduksi dapat mengeliminasi perbaikan kualitas merupakan salah satu cara bagi organisasi untuk mengembangkan daya saing perusahaan.Hasil penelitian ini menunjukan bahwa PT. Maruwa Indonesia mempunyai standar kualitas produk FPC yang lebih dari pada perusahaaan yang lainnya, oleh karena itu dengan adanya unsur tersebut diatas memang mempunyai hubungan yang sangat erat apabila perusahaan menginginkan peningkatan hasil penjualan produk dengan ini perusahaan akan mengevaluasi kembali strategi quality control yang akan di ambil untuk mendukung dalam peningkatan penjualan hasil produk kepada konsumen.

PENERAPAN AKUNTANSI PENJUALAN ANGSURAN DAN PERLAKUAN BARANG YANG DITARIK KEMBALI PADA PT. KAISAR MOTOR JAYA BATAM Elmi E; Ravika Permata Hati; Hamidi Hamidi
EQUILIBIRIA Vol 2, No 2 (2015): Desember 2015
Publisher : Universitas Riau Kepulauan

Revenues is one important element in preparing the income statemen, because the amount of income and expense recognized in the accounting period will affect the amount of income that will be recognized by the company. Profits derived from the revenue after deducting the expenses incurred in the activities of the company The study was conducted at PT. Kaisar Motor Jaya Batam, as one private company engaged in the sale of trimotorcycles. The company’s revenue earned from the sale of the motor. This study aims to determine how the accounting treatment of revenues and expenses to the company’s earnings, whether itisinaccordance with financial accounting standars. The results showed that the company has aplplied the method of revenue recognition under PSAK No. 23

ANALISIS PENGARUH FAKTOR-FAKTOR PERILAKU TUGAS, PERILAKU HUBUNGAN, MOTIVASI INTRENSIK, MOTIVASI EKSTRENSIK, DAN LINGKUNGAN KERJA TERHADAP PRESTASI KERJA KARYAWAN BAGIAN PRODUKSI PT. MADUKARA MALANG Sriwati Sriwati
EQUILIBIRIA Vol 2, No 2 (2015): Desember 2015
Publisher : Universitas Riau Kepulauan

Problem formulation which can be laid open in this research shall be as follows: 1) Whether behavioral factors of leader, motivate and environment work by together have an effect on to labour capacity of employees on part of production at PT. Madukara Malang, 2) Among behavioral factors of leader, motivate and environment work the, which factor having an effect on dominant to labour capacity of employees on part of production at PT. Madukara Malang. As for research target is to analyze the behavioral factors influence of leader, motivate, and environment work by together to labour capacity of employees on part of production at PT. Madukara Malang and also to analyze which the factors among behavioral factor of leader, motivate, and job environment having an effect on dominant to labour capacity of employees on part of production at PT. Madukara. Result of test F indicate that by together behavioral variable of duty, behavioral of relation, motivate the intrinsic, motivate the extrinsic, and environment work by together have an effect on by significant to labour capacity of employees on part of production at PT. Madukara Worse luck, meaning progressively mount the duty behavioral, behavioral of relation, motivate the intrinsic, motivate the extrinsic, and environment work hence reached labour capacity will mount. Result of research indicate that the change of labour capacity equal to 78,2% because of change by together duty behavioral, behavioral of relation, motivate the intrinsic, motivate the extrinsic, and environment work, while the rest 21,8% because dissimilar variable which not checked. Result of t test obtained by result that duty behavioral, behavioral of relation, motivate the extrinsic and environment work to have an effect on by significant to labour capacity. In the reality behavioral variable of duty represent the dominant variable have an effect on to labour capacity, become the head behavioral represent the variable having an effect on dominant to labour capacity of employees on part of production PT. Madukara worse luck tested.

PERSEPSI MAHASISWA TERHADAP PENERAPAN AKUNTANSI SYARI’AH PADA KURIKULUM AKUNTANSI ( STUDI KASUS MAHASISWA PRODI AKUNTANSI UNRIKA BATAM) Rumawi R; Firdaus Hamta
EQUILIBIRIA Vol 2, No 2 (2015): Desember 2015
Publisher : Universitas Riau Kepulauan

Perception is the process of information processing environment in the form of stimulus, which is received through the sensory organs and transmitted to the brain to be selected, organized, giving rise to the interpretation or assessment inprestation form of sensing or previous experience. The research was conducted at the University Student Accounting Department Batam Riau Islands, the VI and VIII semester students become informants (sample), conducted qualitatively by waive the amount of information (sample) but the information (data)be gathered until data saturation. Results of the research that students in the study sharia accounting, generally can accept and be open. Students' perceptions of acceptable accounting sharia for several reasons such as adding new knowledge and indeed syariah existing accounting environment around the community. In the learning process syariah accounting on the situation that exists today, generally require methods that are practical and necessary to add more time or special time broader and based applications (practice). However, students generally recognize gain new knowledge in particular on syariah accounting, such as accounting can distinguish with conventional and syariah accounting is considered humane.

ANALISIS KINERJA KEUANGAN PT SAT NUSAPERSADA Tbk SEBELUM DAN SESUDAH AKUISISI Lilik Setyowati; Oktavianti Oktavianti; Catur Fatchu Ukhriyawati
EQUILIBIRIA Vol 2, No 2 (2015): Desember 2015
Publisher : Universitas Riau Kepulauan

This study aimed to analyze the differences in performance of the company before and after the acquisition of PT Sat Nusapersada Tbk on year 2006-2009. Performance of the company before and after the acquisition, measured using four financial ratios, ie, Net Profit Margin (NPM), Return on Assets (ROA), Return on Equity (ROE), and Current Ratio (CR). Quantitative methods used in this study. This study took data from public companies, in the form of financial statements of PT. Sat Nusapersada Tbk, which make acquisitions. This study also aims to determine the change in the company's financial performance before and after the acquisition. Analyses were performed using independent sample t-test and paired samples. The results of this study indicate that the financial ratios of the four studies, NPM, ROA, ROE, and CR, the two years before and two years after the acquisition, did not show a significant difference compared before and after the acquisition, although reports net loss / income showed a loss after.

PENGARUH DISIPLIN KERJA, STRES KERJA, DAN MOTIVASI KERJA TERHADAP KINERJA GURU DAN STAFF SDN 006 Widya Wulansari; Ade Parlaungan Nasution
EQUILIBIRIA Vol 2, No 2 (2015): Desember 2015
Publisher : Universitas Riau Kepulauan

The purpose of this study was to examine and analyze whether there is influence work discipline, work stress and work motivation on the performance of teacher and staff SDN 006 Batu Aji. As the object of this study were theacers and staff SDN 006 Batu Aji with a sample of 25 teachers and staff who serve as the respondent. Statement that is used has been tested by the analysis factor and validity and reability with cronbach alpha and the instrument is valid and reliable or fit foruse as a research tool. The correlation (R) in this study with a value of 0,784 which is the relationship between independent variables and the dependent variable of 78,4%, meaning that work discipline, work stress and work motivation related to the performance of teachers and staff SDN 006 Batu Aji. While the coefficient of determination (R2) obtained a value of 0,615 means of the changes in the dependent variable (work discipline, work stress, motivation) can be explained by the performance. While the rest is explained by other factors not addressed in this study.Partial results of statistical calculations using t-test, that variable work discipline positive effect but not significant with a significance of 0,890. Strengthened on previous research that states discipline does not effect the performance of teachers (in Dwi, 2013). Work stress variable positive and significant impact with a signifinance of 0,006. work motivation positive and significant impact with a significance of 0,038. Results of statistical calculations simultaneously by using test-f, that variable work discipline, work stress, and motivation to work togethers positive and significant with a significance of 0,000.

PENGARUH RASIO LIKUIDITAS, RASIO AKTIVITAS, DAN RASIO PROFITABILITAS TERHADAP PRICE EARNING RATIO PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Syafruddin Syafruddin
EQUILIBIRIA Vol 2, No 2 (2015): Desember 2015
Publisher : Universitas Riau Kepulauan

In fundamental analysis, Price Earning Ratio is often used because it is easy to understood by investors or prospective investors as a measure to determine how the market value or price of a company. Financial ratios that used is liquidity ratio, activity ratio, and profitability ratio. The aims of this study is to determine the influence of liquidity ratio, activity ratio, and profitability ratio to Price Earing Ratio in manufacturing companies listed on the Indonesia Stock Exchange in 2010-2012. This study using a quantitative approach. Population in this research is all the manufacturing company listed in Indonesia stock exchange from 2010 until 2012. This samples are taken by using purposive random sampling. Number of samples are 12 manufacturing company listed on Indonesia stock exchange from 2010 until 2012. Variables examined included current ratio (CR), inventory turnover (INTO) and return on equity (ROE) as an independent variables, while the dependent variable is price earning ratio (PER). From the result shows that the liquidity ratio, and profitability ratio has a significant effects on price earning ratio manufacturing company shares. However activity ratio take effect on price earning ratio (PER) manufacturing company shares but not significantly. This research can be used as a reference for investors to predicting the company’s stock price in the future and in making decesions to invest.

PENGARUH RASIO KEUANGAN TERHADAP KINERJA KEUANGAN PERBANKAN Bosar Hasibuan
EQUILIBIRIA Vol 2, No 2 (2015): Desember 2015
Publisher : Universitas Riau Kepulauan

Capital Adequacy Ratio, Non Performing Loan, Operating Expenses Operating Income Against andthe Loan to Deposit Ratio, the banking performance is measured by Return on Assets. The approachused in the quantitative approach. The population in this study that the financial statements arepublished RB Banda Raya which includes Balance Sheet, Total Assets and Income Statement whichcontain financial ratio Capital Adequacy Ratio, Non Performing Loan, Operational Costs AgainstOperating income, Loan to Deposit Ratio, and Return On Assers. while the sample in this study wasthe period of the financial statements of RB Banda Raya, published quarterly period 2008-2012. Themethod used in this study is a multiple linear regression analysis to test the hypothesis that the t testand F test using SPSS 16. Results of this study indicate that the independent variable CAR, NPL, andLDR does not significantly affect the ROA because the significance value is above 0.05, while theindependent variables significantly influence ROA, because the significance value less than 0.05.Based on R ² test showed that describes the ability of the independent variables on the dependentvariable is the ROA of 59.4% while the remaining 40.6% is influenced by other factors beyond theindependent factors used in this research.

PENGARUH RASIO KEUANGAN TERHADAP KINERJA KEUANGAN PERBANKAN Ade Isyana Hairunnisah
EQUILIBIRIA Vol 2, No 2 (2015): Desember 2015
Publisher : Universitas Riau Kepulauan

Capital Adequacy Ratio, Non Performing Loan, Operating Expenses Operating Income Against and the Loan to Deposit Ratio, the banking performance is measured by Return on Assets. The approach used in the quantitative approach. The population in this study that the financial statements are published RB Banda Raya which includes Balance Sheet, Total Assets and Income Statement which contain financial ratio Capital Adequacy Ratio, Non Performing Loan, Operational Costs Against Operating income, Loan to Deposit Ratio, and Return On Assers. while the sample in this study was the period of the financial statements of RB Banda Raya, published quarterly period 2008-2012. The method used in this study is a multiple linear regression analysis to test the hypothesis that the t test and F test using SPSS 16. Results of this study indicate that the independent variable CAR, NPL, and LDR does not significantly affect the ROA because the significance value is above 0.05, while the independent variables significantly influence ROA, because the significance value less than 0.05. Based on R ² test showed that describes the ability of the independent variables on the dependent variable is the ROA of 59.4% while the remaining 40.6% is influenced by other factors beyond the independent factors used in this research.

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Contact Name
Hanafi Siregar

Contact Email
hanafi@feb.unrika.ac.id

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+6281268215612

Journal Mail Official
equilibria@journal.unrika.ac.id

Editorial Address
Gedung F Lt. 3, Fakultas Ekonomi dan Bisnis (FEB), Jl. Pahlawan No. 99, Bukit Tempayan, Batu Aji, Batam, Provinsi Kepulauan Riau

Location
Kota batam,

Kepulauan riau

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Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Hanafi Siregar

Contact Email hanafi@feb.unrika.ac.id

Phone +6281268215612

Journal Mail Official equilibria@journal.unrika.ac.id

Editorial Address Gedung F Lt. 3, Fakultas Ekonomi dan Bisnis (FEB), Jl. Pahlawan No. 99, Bukit Tempayan, Batu Aji, Batam, Provinsi Kepulauan Riau

Location Kota batam, Kepulauan riau INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Hanafi Siregar

Contact Email
hanafi@feb.unrika.ac.id

Phone
+6281268215612

Journal Mail Official
equilibria@journal.unrika.ac.id

Editorial Address
Gedung F Lt. 3, Fakultas Ekonomi dan Bisnis (FEB), Jl. Pahlawan No. 99, Bukit Tempayan, Batu Aji, Batam, Provinsi Kepulauan Riau

Location
Kota batam,

Kepulauan riau

INDONESIA