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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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AUDIT INTERNAL AKTIVA TETAP PADA DINAS SOSIAL PROVINSI KALIMANTAN TIMUR Rosnita, Ayu Erlinda
EKONOMIA Vol 1, No 1 (2012)
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Abstract

Financial statements prepared in particular the East Kalimantan provincial government of East Kalimantan Social Service is a structured report on the financial position and transactions carried out by a reporting entity. Fixed assets held by the Social Service of East Kalimantan really exist and was validated. No fixed assets were used as collateral for loans and have been presented in the list of fixed assets, fixed assets owned and used by the agency assessed based on the actual cost, so that the judgment does not deviate from the Government Accounting Standards.
ANALISIS COST VOLUME PROFIT PADA HOTEL ROYAL VICTORIA SANGATTA Hilman, Hilman
EKONOMIA Vol 2, No 1 (2013)
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Abstract

Hilman . , 2013. Cost Volume Profit Analysis at the Royal Victoria Sengata , under the guidance of Mr. Robin Jonathan and Mrs. ElfredaA.Lau.This study aims to determine the break even point Hotel Royal Victoria Sengata with the achievements of the room occupancy rate held during the last 3 years ie 2010 to 2012 and to determine the limit of the percentage reduction in the volume of sales that the company still makes a profit .Formulation of the problem in this study is 1 . Is the achievement level of occupancy owned , Hotel Royal Victoria has reached break-even ? and 2 . How much % of sales volume may be lowered so Hotel Royal Victoria still make a profit ? . The hypothesis in this study are: 1 . Allegedly the achievement of current occupancy levels , Royal Victoria has reached Break Event , and 2 . If the production volume is reduced by 10 % then the Hotel Royal Victoria still makes a profit .Analysis and hypothesis testing tools used are the Cost Volume Profit Analysis , which covers Break Even Point and Margin of Safety .The analysis showed that the break-even point Hotel Royal Victoria in 2010 amounted to Rp9,733,736,186 , in 2011 amounting to Rp 8,954,767,021 and Rp 8,326,026,681 in 2012 , which means that the Hotel Royal Victoria has reached break-even with the achievements of the occupancy rate owned .Margin of Safety Hotel Royal Victoria in 2010 by 33 % , in 2011 by 29 % and in 2012 by 49 % . This suggests that if the sales volume is reduced by 10 % then the Hotel Royal Victoria still makes a profit .The analysis results show that the hypothesis on Hotel Royal Victoria Sengataaccepted .
ANALISA PERDAGANGAN SAHAM PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2009 - 2012 ., Meliana
EKONOMIA Vol 2, No 1 (2013)
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MELIANA. Analisa Perdagangan Saham pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia (BEI) periode 2009-2012. Bimbingan oleh Bapak H. Mulyadi dan Bapak Adi Suroso.Perubahan harga saham selalu terjadi secara terus menerus dan sangat menarik untuk diperhatikan, tak terkecuali dengan Perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini untuk melakukan analisa mengenai Earning per Share (EPS) Price Earning Ratio (PER) dan Devidend Payout Ratio (DPR) berpengaruh secara bersama-sama terhadap Perubahan Harga Saham dan variabel mana yang memiliki pengaruh dominan terhadap Perubahan Harga Saham pada Perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2009-2012. dengan menggunakan model regresi linear berganda digunakan untuk menjawab hipotesis penelitian yang diajukan.Hasil dari penelitian ini pada hipotesis pertama menunjukkan bahwa Earning per Share (EPS) Price Earning Ratio (PER) dan Devidend Payout Ratio (DPR) berpengaruh secara bersama-sama terhadap Perubahan Harga Saham
ANALISIS PEMBAGIAN SISA HASIL USAHA BAGI ANGGOTA KOPERASI KARYAWAN HOTEL MARGA JAYA DI SAMARINDA, TAHUN 2007-2011 Rahim, Abdul
EKONOMIA Vol 1, No 1 (2012)
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 The purposes of this research is to analyze the division of Business Revenue Residu (BRR) of the Cooperative for Hotel Marga Jaya employee in Samarinda for year 2007-2011 which utilized the calculation techniques of Sitio and Tamba based on the members activities, which is from saving either from primary saving or obligatory saving, loan, and purchase of things.
ANALISIS KONTRIBUSI LABA PENJUALAN CAT JOTUN PADA TOKO WARNA-WARNI DI SAMARINDA nirmalasari, gita govinda
EKONOMIA Vol 2, No 1 (2013)
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GITA GOVINDA NIRMALASARI, Every company has a goal to run activities for the sustainability of the business makes a profit. In order to achieve maximum profit, then the firm must consider two important factors, namely, the amount of profitable sales and expenses are sacrificed to achieve these sales. Problem of this study was to determine among Jotun Paints Brand Liquid 2.5 Litre, 5 Litre Brand Paints and Jotun Oil 1 Liter and 5 Liter which contributed most of the profits for the Colorful Shops in Samarinda.The hypothesis of this study is "alleged that the sale of 2.5 liters of liquid paint to contribute a greater return than the 5 liters of liquid paint, oil paint oil 1 liter and 5 liter paint brand Jotun in colorful shop in Samarinda.  Basic theory used is marketing management by using an analysis tool based on the profit and charging of marketing.Overall marketing costs based on the brand of paint cans and heavy is Rp. 34,318,526.49 with a breakdown for Jotun brand Liquid 2.5 liter Rp. 13,190,956.49, Jotun Liquid 5 liters of Rp. 6,041,778.79, Jotun Oil 1 liter of Rp. 11,141,124.43, Jotun Oil 5 liters of Rp.3.941.421, 63.
Pengaruh Biaya Promosi Terhadap Hasil Penjualan Meubel UD.BERKAT BAHAGIA Di Samarinda. ., Rianty
EKONOMIA Vol 2, No 1 (2013)
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RIANTY, Pengaruh Biaya Promosi Terhadap Hasil Penjualan meubel UD.BERKAT BAHAGIA Di Samarinda, dibawah  bimbingan  Bapak Eddy Soegiarto dan Ibu Ida Rahmawati. UD.BERKAT BAHAGIA dalam  memasarkan  produk  meubel yang dijual, dihadapkan  pada  tantangan  persaingan  dari  banyaknya pelaku  usaha  yang  mempunyai  jenis  usaha  yang  sama  dan  berbagai  kesamaan   baik  itu  dari   segi  merk,  type, dan  lainnya. Manajemen UD.BERKAT BAHAGIA menyadari  bahwa  untuk  mencapai tujuan  perusahaan dalam menjual produk-produk  meubelnya  diperlukan  adanya strategi pemasaran berupa marketing namun yang dipilih adalah strategi  promosi  yang  menekankan  pada advertising dan  personal  selling. Permasalahannya adalah Apakah  Strategi  Promosi melalui  advertising dan  personal  selling  dapat  meningkatkan  hasil penjualan produk meubel UD.BERKAT BAHAGIA Di Samarinda, sedangkan tujuan penelitian ini adalah untuk mengetahui besarnya Pengaruh biaya  advertising  dan  biaya  personal  selling  terhadap  peningkatan hasil penjualan produk meubel yang dilaksanakan oleh UD.BERKAT  BAHAGIA Di Samarinda. Dasar teori yang digunakan adalah manajemen pemasaran  dengan  menggunakan  alat analisis regresi linear  berganda.             Dari hasil pehitungan menggunakan SPSS diperoleh bentuk persamaan Regresi  Linier Berganda sebagai berikut : Ỷ= -1,883x E7 + 8,888 X1 + 2,295X2.Nilai  konstanta  sebesar  -1,883x107  yang  menandakan  bahwa  apabila   tidak ada faktor biaya advertising (X1) dan biaya personal selling (X2), maka  konsumen tidak mengetahui informasi tentang produk yang  ditawarkan  sehingga  akan berdampak menurunnya omset penjualan.Variabel advertising (X1) di temukan  nilai  sebesar  8,888  yang  lebih  besar  dari  nilai  variabel (X2) sebesar 2,295  dikarenakan cakupan  advertising  lebih   luas dari pada  tenaga  pemasaran  langsung.Nilai korelasi (R) sebesar 0,913 menunjukkan bahwa hubungan antara Promosi dengan hasil Penjualan bersifat sangat erat, dan setelah disesuaikan diperoleh determinasi (R2) sebesar 0,834 artinya bahwa Promosi mempengaruhi perubahan pada hasil Penjualan sebesar 83,40%; sedangkan sisanya sebesar 16,60% dipengaruhi oleh faktor lainnya.            Nilai Fhitung sebesar 12,560.Selanjutnya pada tabel diperoleh Ftabel = 5,9874.Bila di bandingkan, maka Fhitung > Ftabel sehingga Hipotesis diterima; artinya bahwa secara bersama-sama (simultan) terdapat pengaruh yang signifikan biaya Advertising (X1) dan biaya Personal Selling (X2) terhadap hasil Penjualan Meubel  UD.BERKAT  BAHAGIA.
ANALISIS PENGARUH KUALITAS LAYANAN JASA PADA PT. BANK TABUNGAN NEGARA (PERSERO) CABANG SAMARINDA ., Rosiana
EKONOMIA Vol 1, No 1 (2012)
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Target of research is to know service variable like reliability, responsive, guarantee,empathy, and extant by together have an effect on signifikan to Satisfaction of Consumer at PT. Bank Tabungan Negara (persero) Cabang Samarinda and know service variable having an effect on dominant to Satisfaction of Consumer at PT. Bank Tabungan Negara (persero) in SamarindaKnown by equantion of doubled linear regression that is: Y=-1,538 + 0,226 X1 + 0,283 X2  + 0,329X3 + 0,349 X4 + 0,204 X5.Value correlation coefficient (R) 0,715, its meaning there are strong relation between free variable (reliability, responsive, guarantee, empathy and is extant) to variable is not free (satisfaction of cunsumer), while coefficient value of determiners (R2) 0,511 or 51,10%, meaning 51,10% variation of satisfaction of consumer can be explained by variation from is fifth of free variable (reliability, responsive, guarantee, empathy and is extant), while 51,10% explained by other variable which not check in research.
SISTEM AKUNTANSI PENERIMAAN KAS PADA CV.SINAR PASUNDAN -, Abdul Gani
EKONOMIA Vol 3, No 1 (2014)
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Target of this research, (1) To know cash inflow accounting system  CV.SINAR Pasundan, (2) To know system internal control of cash  CV.SINAR Pasundan. Method which is used in this research is percentage having the character of korelatif. Free variable and tied at this research of environment is system internal control of cash. This research is conducted by in CV.SINAR Pasundan in June 2013. Data collecting of research of this data propagated enquette mengunakan at all employees of  Sinar Pasundan. Technique analyse data use descriptively of data, prerequisite test analyse and hypothesis test. Conclusion of this research that is existence of good enough internal control in acceptance and pengeluaraan of relied on cash is organization chart depicting dissociation of function, so that can be concluded that system internal control of cash executed by Sinar of Pasundan adequate enough (43,93%) Keyword : cash inflow accounting system
KINERJA PEGAWAI DI BADAN PENANAMAN MODAL DAERAH (BPMD) KABUPATEN KUTAI TIMUR ., Murtiningsih
EKONOMIA Vol 2, No 1 (2013)
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The purpose of this study was to determine the influence of leadership style, Education and Training, and Discipline motivasi Work on Employee Performance in the Regional Investment Board (BPMD) East Kutai regency.Analysis model is used to prove the hypothesis is a model of multiple linear regression analysis with the number of respondents 58 permanent employees and temporary employees (PTT) in the Regional Investment Board (BPMD) East Kutai regency.Statistical analysis showed regression coefficients independent variables, namely Leadership Style (X1) = 0.100, Education and Training (X2) = 0.036, Work Environment (X3) = -0.204, Work Motivation (X4) = 0.148 and Work Discipline (X5 ) = 0.744 and -1.077 constant at the value obtained from the linear regression equation gerganda are:Y = 0.358 +0.347 +0.1 X1 + X2 (-0.204 +0.744 X3 +0.148 X4 X5From the results obtained by analysis of the correlation coefficient R value of 0.707, which means jointly Leadership Style variable (X1), Education and Training (X2), Work Environment (X3), Work Motivation (X4) and Work Discipline (X5) has a relationship Strong on employee performance in the Regional Investment Board (BPMD) East Kutai regency.It is shown from the results of the determinant coefficient (R2) of 0.562, which means that the performance of employees in the Regional Investment Board (BPMD) East Kutai Regency influenced by leadership style variable (X1), Education and Training (X2), Work Environment (X3), Work Motivation (X4) and Work Discipline (X5).Results of this study indicate that all independent variables simultaneously have a significant influence on the performance of employees in the Regional Investment Board (BPMD) East Kutai Regency, it is shown from the results of the F test was 6.028 greater than F table 2.38 and Sig. Of 0.00 is smaller than alpha of 0.05.The results also indicate the dominant variables that affect the performance of the Work Discipline t test was the highest count that is equal to 4,626 and the highest beta value of 0.744 significant at 0.000 <0.05.F test and t-test proved that the first hypothesis and the second hypothesis is accepted.
KEPUTUSAN MEMBELI PRODUK SLEEK SOFTENER DIKAITKAN DENGAN MARKETING MIX PADA PT. LAUT TIMUR ARDIPRIMA SAMARINDA ., Ibramsyah
EKONOMIA Vol 1, No 1 (2012)
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Penelitian ini merupakan penelitian kuantiatif dengan pendekatan survey, yaitu penelitian dengan menganalisis angka-angka yang diperoleh dari hasil surveydalam bentuk kuesioner kepada sampel penelitian. Populasi dalam penelitian ini adalah seluruh konsumen yang telah membeli produk sleek softener , sedangkan sampel penelitian adalah 67 konsumen  yang telah membeli sleek softener pada PT. Laut Timur Ardiprima Samarinda. Metode analisis yang digunakan adalah Uji Validitas, Uji Reliabilitas, Regreasi Berganda, Uji t dan Uji F.Hasil Penelitian ini menunjukan bahwa semua variabel marketing mix seperti produk, harga, distribusi dan promosi berpengaruh terhadap keputusan

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