EKONOMIA
Not a member yet
1228 research outputs found
Sort by
ANALISIS PERLAKUAN AKUNTANSI ASET TETAP PADA PT. KITADIN SITE EMBALUT KABUPATEN KUTAI KARTANEGARA PROVINSI KALIMANTAN TIMUR BERDASARKAN PSAK N0.16
Full text linkAmin Herliyana. NPM. 16.11.1001.3408.080, title Thesis Analysis of Fixed Asset Accounting Treatment at PT Kitadin Site Embalut Kutai Kartanegara Regency, East Kalimantan Province Based on PSAK N0.16. This study aims to determine and analyze the recognition of fixed assets, measurement of fixed assets, expenditure after initial recognition of fixed assets, depreciation of fixed assets, termination and disposal of fixed assets, and presentation and disclosure of fixed assets based on PSAK No.16 at PT. Kitadin Site Embalut. The analytical tools used are recognition of fixed assets, measurement of fixed assets, expenditure after initial recognition of fixed assets, depreciation of fixed assets, termination and disposal of fixed assets, and presentation and disclosure of fixed assets based on PSAK No.16 at PT. Kitadin Site Embalut and will be made a conclusion using a formula from Dean J Champion. The results of the study can be stated that the recognition of fixed assets at PT. Kitadin Site Embalut shows a percentage of 100% so that in accordance with PSAK No.16 and the first hypothesis is rejected, the measurement of fixed assets at PT. Kitadin Site Embalut showed a percentage of 66.7% so that in accordance with PSAK No.16 and the second hypothesis was rejected, expenditure after initial recognition of fixed assets at PT. Kitadin Site Embalut shows a percentage of 50% so that it is not in accordance with PSAK No.16 and the third hypothesis is accepted, depreciation of fixed assets at PT. Kitadin Site Embalut shows a percentage of 100% so that in accordance with PSAK No.16 and the fourth hypothesis is rejected, termination and disposal of fixed assets at PT. Kitadin Site Embalut shows a percentage of 100% so that in accordance with PSAK No.16 and the fifth hypothesis is rejected, the presentation and disclosure of fixed assets at PT. Kitadin Site Embalut shows a percentage of 100% so that it is in accordance with PSAK No.16 and the sixth hypothesis is rejected
PENGARUH PROMOSI, HARGA DAN KUALITAS PELAYANAN TERHADAP KEPUTUSAN PENGGUNAAN JASA TRANSPORTASI ONLINE APLIKASI MAXIM (MAXIM BIKE) PADA MASYARAKAT DI KOTA SAMARINDA
Full text linkThe purpose of this study is to determine and partially analyze the effect of promotion, price and service quality on the decision to use the online transportation service application Maxim (Maxim Bike) in the community in Samarinda city and to determine and analyze the effect of promotion, price and service quality together. the same or simultaneously with the decision to use the online transportation service application Maxim (Maxim Bike) in the community in the city of Samarinda. This research was conducted in the city of Samarinda, the population in this study were consumers who used the online motorcycle taxi application Maxim (Maxim Bike) whose number was not identified, so the sample was based on regression analysis with 3 independent variables requiring a sample adequacy of 96 samples, focusing on the dependent variable the decision to use services and the independent variables, namely promotion, price and quality of service. Collecting data by distributing questionnaires using a Likert scale to measure each indicator. The analysis tool in the study used multiple linear regression analysis using the SPSS v20 program tool. Based on the research results, promotion has a positive and significant effect on the decision to use online transportation services for the Maxim application (Maxim Bike) for the people of Samarinda city, meaning that the promotions carried out by Maxim have been very good, such as advertisements delivered through various information channels, carrying out various discounts such as price discounts. Price has a positive and significant effect on the decision to use the online transportation service application Maxim (Maxim Bike) in the people of Samarinda city, meaning that the price offered by Maxim is affordable for all levels of society and the prices offered by Maxim are quite affordable compared to other online motorcycle taxi services. Service Quality has no significant effect to the decision to use the online transportation service application Maxim (Maxim Bike) in the people of Samarinda city, meaning that the assessment of users of transportation service services provided by Maxim has not provided consumers with comfort and satisfaction. Promotion, price and quality of service influence simultaneously or simultaneously on the decision to use online transportation services for the Maxim application (Maxim Bike) in the people of Samarinda cit
ANALISIS PERENCANAAN KAPASITAS PRODUKSI PADA PERUSAHAAN SWEET ROTI MODERN DI SAMARINDA
Full text link The purpose of this study was to determine and analyze the optimization of production capacity planning at Sweet Roti Modern in Samarinda and to determine the level of output combinations that must be carried out by Sweet Roti Modern in Samarinda to achieve optimal profits. The theoretical basis of this research consists of operational management as the process of achieving the organization through directing activities that use the resources owned to produce inputs into outputs, production capacity as the maximum amount of output that can be produced in a certain time unit, production planning as planning about what product and some which will be produced by the company concerned in the next period, optimization as a result that can be achieved in accordance with the wishes or expectations, data collection techniques are carried out using primary data obtained from interviews with managers from the Sweet Roti Modern company. The results of this study can be seen that the results of the analysis of production capacity planning at the Modern Sweet Roti company in Samarinda that the actual product or bread production is already in a condition where the optimal value is superior to the actual value, in this study it has been proven that bread production activities on the eight variables research has not fully used the available resources and in the discussion of this study concluded that the research hypothesis is accepte
ANALISIS PENERAPAN PAJAK PENGHASILAN PASAL 4 AYAT 2 ATAS JASA KONSTRUKSI PADA CV. TEKNIKA KARYA KONSULTAN
Full text linkABSTRACTThe purpose of the study was to determine the suitability of calculating, withholding, depositing, and reporting income tax article 4 paragraph 2 on construction services at CV. Teknika Karya Konsultan on PP No. 40 of 2009 and PMK No. 153/PMK.03/2009.The theoretical basis used in this research is taxation which focuses on calculating, withholding, depositing, and reporting income tax article 4 paragraph 2. The scope of the research is only limited to Income Tax Article 4 paragraph 2 on CV. Teknika Karya Konsultan in 2021. This type of research is descriptive qualitative. Data analysis in this study is to compare the calculation, deduction, deposit, and reporting of income tax article 4 paragraph 2 carried out by CV. Teknika Karya Konsultan with PP No. 40 of 2009 and PMK No. 153/PMK.03/2009.The results showed that the calculation of income tax article 4 paragraph 2 for construction services was carried out by CV. Teknika Karya Konsultan is not in accordance with PP No. 40 of 2009 due to a tariff error resulting in underpayment of taxes. Withholding and depositing income tax article 4 paragraph 2 carried out by CV. Teknika Karya Konsultan is in accordance with PMK No. 153/PMK.03/2009. Article 4 paragraph 2 income tax reporting on construction services carried out by CV. Teknika Karya Konsultan is not in accordance with PMK No. 153/PMK.03/2009 because it was found that it was still experiencing delays when reporting to the Tax Service Office, this was due to delays in documents that would become attachments at the time of tax reporting from the service user
EVALUASI KINERJA KEUANGAN PT SLJ GLOBAL TBK KALIMANTAN TIMUR
Full text linkDea Firta Ananda 2023. Faculty of Economics and Business, University August 17 1945 Samarinda. Fiancial Performance Evaluation of PT SLJ Global Tbk East Kalimantan, under the guidance of Mrs. Mardiana as Supervisor I and Mrs. Camelia Verahastuti as Supervisor II.This study aims to determine the increase in the financial performance of PT SLJ Global Tbk whichis reviewed uses the Liquidity Ratio measured by the Current Ratio and Cash Ratio, the Profitability Ratio measured from Return On Assets and Return On Investment from 2019 to 2021.This study uses financial industry standars as a reference to make it easier to determine whether or not the numbers achieved by the company are good. As well as facilitating the preparation of financial reports and facilitating auditors or investors in understanding or comparing the financial statements of different entities.Research Result Show : 1) Financial Performance of PT SLJ Global Tbk experienced an decrease in 2019-2021 based on the Liquidity Ratio in the Current Ratio variable. 2) Financial Performance of PT SLJ Global Tbk experienced an decrease in 2019-2021 based on the Liquidity Ratio in the Cash Ratio variable. 3) Financial Performance of PT SLJ Global Tbk experienced an decrease in 2019-2021 based on the Profitability Ratio in the Return On Assets (ROI) variable. 4) Financial Performance of PT SLJ Global Tbk experienced sn decrease in 2019-2021 based on the Profitability Ratio in the Return On Investment (ROI) variabl
PENGARUHLIKUIDITAS, LEVERAGE, AKTIVITAS,DAN PROFITABILITAS TERHADAP HARGASAHAM PADA PERUSAHAANSEKTOR FARMASIYANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014 - 2018
Full text linkThis study aims to determine the effect of liquidity, leverage, activity, and profitability on stock prices in pharmaceutical sector companies listed on the Indonesia stock exchange for the 2014-2018 period, either partially or simultaneously. The financial ratios used are current ratio (CR), debt to equity ratio (DER), total asset turnover (TATO), return on assets (ROA)..This type of research is quantitative research. Methods of data collection using purposive sampling. Data analysis using multiple linear regression. The results showed that partially CR and TATO variables had a negative effect on stock prices, while DER and ROA had a positive effect. Simultaneously the variables CR, DER, TATO and ROA have an effect on stock prices in pharmaceutical sector companies listed on the Indonesia Stock Exchange for the 2014-2018 period.The conclusion of this study states that the four hypotheses that have been proposed are proven or the four hypotheses are accepted. This means that Liquidity and Activity have a significant negative effect, Leverage and Profitability have a significant positive effect on stock prices in pharmaceutical sector companies listed on the Indonesia Stock Exchange for the 2014-2018 period
ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI MENGGUNAKAN METODE FULL COSTING (PADA UMKM PISANGKU CABANG SENTOSA SAMARINDA)
Full text linkSanah, 2022: Analysis of Cost of Production Calculation Using the Full Costing Method (On MSME Pisangku Samarinda) Jalan Sentosa. Under the guidance of Prof. H. Eddy Soegiarto supervisor I and Mr. Muhammad Maulana as supervisor II The calculation of the cost of production is a calculation that relates to the total amount issued by the company to produce goods, convert them into inventory, and sell them. For business people, the cost of production is a tool to determine profitability, the calculation of the cost of production is important to note because of the increasing competition between businesses in producing quality products at competitive prices. The purpose of this study was to determine and analyze: 1). To find out the comparison of the calculation of the cost of production using the full costing method and using the existing method in the Pisangku SMEs 2). To find out the calculation of the cost of production using the full costing method at the MSME Pisangku Sentosa branch in increasing profits The results showed that 1). The calculation of the cost of production using the one in Pisangku Jalan Sentosa is higher than the calculation using the full costing method 2). The calculation of the cost of production using the full costing method is more profitable than the calculation of the cost of goods manufactured at Pisangku Jalan Sentosa branch.
Analisis Penyajian Laporan Keuangan CV Mitra Elektro Berdasarkan Standar Akuntansi Keuangan Entitas Mikro Kecil Dan Menengah (SAK EMKM).
Full text linkABSTRACTAbstrak berisi: Analysis of Financial Statement Presentation of CV Mitra Elektro Based on Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). Micro, small and medium enterprises are businesses that requuire effective financial statement recording in accordance with Financial Accounting Standards to assist UMKM actors in calculating profit and loss results and to make it easier for banks to understand when borrowing capital. Lack of socialization and knowladge for the workforce that makes some financial report not in accordance with financial accounting standards.The purpose of this research is to anlyze the presentation of the company’s financial statements by looking at the results of the comparison according to the financial accounting standarfs of micro,small and medium entities (SAK EMKM). The basic theory in this study is financial accounting,the type of research and research methods are using case study qualitative data the form of collecting financial report data and data analysis methods using SAK EMKM analysis tools.The result of the study concluded that the financial statement in 2018 had a level of conformity of 60% and in 2019 a level of conformity of 70% on the Financial Accounting Standards of Micro ,Small and Medium (SAK EMKM) because there were several accounts or items that did not exist in the Presentation of the Company’s Financial Statements
IMPLEMENTASI SISTEM INFORMASI MANAJEMEN DAERAH (SIMDA) TERHADAP KANTOR DINAS PEMUDA DAN OLAHRAGA PROVINSI KALIMANTAN TIMUR
Full text linkTujuan dari penelitian ini adalah untuk mengetahui dan menganalisis kesesuaian Implementasi pengelolaan keuangan Dinas Pemuda dan Olahraga Provinsi Kalimantan Timur terhadap Peraturan Pemerintah Nomor 58 Tahun 2005 Tentang Pengelolaan Keuangan Daerah dan untuk mengetahui dan menganalisis kesesuaian Implementasi pelaporan keuangan Dinas Pemuda dan Olahraga Provinsi Kalimantan Timur dengan Peraturan Pemerintah Republik Indonesia Nomor 71 Tahun 2010 Tentang Standar Akuntansi Pemerintahan. Penelitian ini mencakup pengujian tentang implementasi SIMDA dalam pengelolaan keuangan dan pelaporan keuangan Dinas Pemuda dan Olahraga Provinsi Kalimantan Timur tahun 2020.Teknik pengumpulan data adalah penelitian lapangan melalui wawancara dan observasi dan penelitian kepustakaan. Data yang diperlukan meliputi gambaran umum, struktur organisasi, Laporan Hasil Pemeriksaan dan Laporan Keuangan Pemerintah Daerah DISPORA Kalimantan Timur tahun 2020. Alat analisis menggunakan analisis komparatif pengelolaan keuangan Dinas Pemuda dan Olahraga Provinsi Kalimantan Timur dengan PP 58 Tahun 2005 dan analisis komparatif pelaporan keuangan Dinas Pemuda dan Olahraga Provinsi Kalimantan Timur dengan PP 71 Tahun 2010. Berdasarkan hasil penelitian implementasi Sistem Informasi Manajemen Daerah (SIMDA) pada Dinas Pemuda dan Olahraga Provinsi Kalimantan Timur dalam melaksanakan pengelolaan keuangan daerah sudah sesuai dengan Peraturan Pemerintah Republik Indonesia Nomor 58 Tahun 2005 tentang Pengelolaan Keuangan Daerah. Implementasi Sistem Informasi Manajemen Daerah (SIMDA) pada Dinas Pemuda dan Olahraga Provinsi Kalimantan Timur dalam melaksanakan pelaporan keuangan daerah belum sesuai dengan Peraturan Pemerintah Republik Indonesia Nomor 71 Tahun 2010 tentang Standar Akuntansi Pemerintahan
ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN KUTAI BARAT
Full text linkThis study aims to determine and analyze the financial performance of the West Kutai Regency Budget Realization Report for 2020-2021, The analytical tools used in this study are the independence ratio, effectiveness ratio, efficiency ratio, spending compatibility ratio and spending growth ratio which will be analyzed in the 2020-2021 West Kutai Regency Budget Realization Report.The analytical tools used in this study are the independence ratio, effectiveness ratio, efficiency ratio, spending compatibility ratio and spending growth ratio which will be analyzed in the 2020-2021 West Kutai Regency Budget Realization Report.The results of the financial ratio analysis that financial performance is based on the Budget Realization Report of West Kutai Regency in 2020-2021, in terms of the independence ratio is classified as instructive or the role of the central government is more dominant than the independence of the regional government with a ratio of 7.23% (2020) and 7.94% (2021), in terms of the ratio efficiency is classified as very effective with a ratio of 110.72% (2020) and 124.94% (2021), in terms of the efficiency ratio is classified as efficient with a ratio of 70.13% (2020) and 73.29% (2021), in terms of the compatibility ratio of expenditures based on operating expenditures, it is classified as quite balanced with an average ratio of 59.13% and in terms of the compatibility ratio of expenditures based on capital expenditures, it is classified as unbalanced with an average ratio of 24.94%, and in terms of the expenditure growth ratio is classified as positive with a ratio of 0.27% (2020) and 4.24% (2021)