1228 research outputs found

    PERBANDINGAN KINERJA KEUANGAN SUB SEKTOR PARIWISATA SEBELUM DAN SELAMA PANDEMI COVID-19 TAHUN 2019 - 2021

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    This study aims (1) to determine and analyze the financial performance of tourism companies listed on the IDX before and during the Covid-19 pandemic in 2019 - 2021 in terms of Liquidity Ratio (Current ratio & Quick ratio), (2) to determine and analyze the financial performance of tourism companies listed on the IDX before and during the Covid-19 pandemic in 2019 - 2021 in terms of solvency ratio (Debt to asset ratio & Debt to equity ratio) (3) to determine and analyze the financial performance of tourism companies listed on the IDX before and during the Covid-19 pandemic in 2019 - 2021 in terms of profitability ratio (Return on assets & Return on equity). Data collection techniques were carried out using library studies (library research) data taken from the Indonesia Stock Exchange website with a sample of 7 companies.Research Analysis tool using Liquidity Ratio (current ratio and quick ratio), solvency ratio (debt to asset ratio and debt to equity ratio) and profitability ratio (return on assets and return on equity). By looking at the decrease or increase of the ratio.The results showed that 1). The Current ratio decreased before and during the Covid-19 pandemic. 2). The Quick ratio decreased before and during the Covid-19 pandemic. 3). The Debt to asset ratio has increased before and during the Covid-19 pandemic. 4). Debt to equity ratio has increased before and during the Covid-19 pandemic. 5). Return on assets decreased before and during the Covid-19 pandemic. 6). Return on equity has decreased before and during the Covid-19 pandemic

    PENERAPAN HARGA POKOK PRODUKSI FULL COSTING SEBAGAI DASAR PENENTUAN HARGA JUAL (Studi Pada Pengrajin Rotan Berupa Cendera Mata Topi Adat Dayak Wehea Di Desa Nehas Liah Bing Kecamatan Muara Wahau)

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    ABSTRACTThe selling price of a product is determined from the cost of production. HPP is a number of costs incurred for processing Petkuq Mehuei is an MSME engaged in handicrafts. Because it is still doing traditional calculations, the HPP calculation using the Full Costing method is expected to help Petkuq Mehuei to determine the right cost of production so that it can determine the selling price, because high HPP will affect the high selling price.The determination of the cost of production in the full costing method consists of the cost of raw materials, direct labor costs, and factory overhead costs. The results of calculating the cost of production according to the full costing method have a value of Rp.310,764 - Rp.341,277 and the selling price is Rp. 605,991 – 665,491, while for the calculation of the cost of production for MSME Petkuq Mehuei it is Rp. 257,588 - Rp. 272,444 and the selling price is Rp. 502,297 - 531,266.From the description above, it can be concluded that the hypothesis is accepted because the determination of the full cost of production is higher than the determination of the cost of production for rattan craftsmen, and the hypothesis is accepted because the determination of the selling price using the full costing method is higher than the determination of the selling price for rattan craftsmen. Suggestions for MSME to be able to use the full costing method because this method is more accurate in calculating the cost of production until the product has an efficient selling price to optimize the profit earned, and it is hoped that future researchers will obtain relevant information and serve as additional material and even comparisons so that research can be further developed. .

    PENGARUH PROMOSI DAN KUALITAS PELAYANAN TERHADAP LOYALITAS PELANGGAN PADA APLIKASI GRAB FOOD DI SAMARINDA (STUDI APLIKATOR GRAB FOOD DI SAMARINDA)

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    ERYO BUDIANTO, “The Influence of Promotion and Service Quality on Customer Loyalty in the Grab Food Application in Samarinda (Study on Grab Food Applicator in Samarinda) “guided by supervisor I Mr. Heriyanto and supervisor II  Mr. SukirmanThe purpose of this study was to determine the effect of promotion and service quality on customer loyalty for food delivery services Grab Food application in Samarinda City. This research was conducted on Grab Food service users in Samarinda City, the population in this study was unknown and a sample of 100 respondents was taken using the Purposive Sampling method. Data collection was carried out 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 study stated that promotion had a significant effect on customer loyalty, with a t-count value of 5.851 greater than t-table 1.66071 a significance value above 0.05 so that hypothesis 1 was accepted. The service quality variable has a positive and significant effect on customer loyalty with a t-count value of 2.254 greater than t-table 1.66071 with a significance value below 0.05 so that hypothesis 2 is accepted

    Analisis Pencatatan dan Penilaian Persediaan Barang Dagang Berdasarkan PSAK No. 14 Pada UD. Arjuna Baru

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    Treatment of recording methods and assessment of merchandise inventory well and truly indispensable. This is because the merchandise inventory post has a considerable influence on the financial statements, namely in the balance sheet and in determining the price of the supply base in the profit and loss statement. The purpose of this study is to identify and analyze the appropriateness of the recording and assessment of the supply of  merchandise inventory according to the UD. Arjuna Baru based on PSAK No.14.The analysis tool used in this study is Comparative using PSAK No.14 Statement of Financial Accounting Standards (PSAK) No. 14 Year 2018.The basis for the theory used in this study is the Financial Accounting process which led to the preparation of corporate financial statements for use by both internal and external parties. This research hypothesis is recording and valuation of the supply of  merchandise inventory  on UD. Arjuna is not in accordance with PSAK No.14. The results of the analysis show that the process of recording and grading merchandise inventory on UD. Arjuna Baru in January 2020 has used a perpetual method in its registration and used the First In First Out (FIFO) method in assessing its supply as such in accordance with the provisions of Financial Accounting Standards Statement (PSAK) No.14.The conclusion of this study is the record and assessment of UD's supply of trade goods. Arjuna Baru has been in accordance with the provisions of PSAK No.14 for which the registration of inventory of goods is perpetual, and assessment is made using the First In First Out (FIFO) method

    PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN PELANGGAN PADA CETROO COFFEE SAMARINDA

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    The aims of this research are: 1). To find out and analyze the influence of Online Consumer Reviews partially on purchasing decisions on the Shopee Marketplace. 2). To find out and analyze the influence of Online Consumer Rating partially on purchasing decisions on the Shopee Marketplace. 3). To find out and analyze the influence of Online Consumer Reviews and Online Consumer Ratings simultaneously on purchasing decisions on the Shopee Marketplace.This research was carried out in Samarinda. Samples were taken as many as 96 respondents with the Non Probability Sampling method with Purposive Sampling sampling technique. Collecting data by distributing questionnaires with a Likert scale to measure each indicator. The analytical tool in this study uses multiple linear regression with the SPSS application.The research results show that 1). The online consumer review variable has a positive and significant effect on purchasing decisions. 2). The online consumer rating variable has a positive and significant effect on purchasing decisions. 3). The online consumer review and online consumer rating variables together have a positive and significant effect on purchasing decisions.

    ANALISIS PENERAPAN ANTRIAN MODEL SINGLE CHANNEL QUEUING SYSTEM (M/M/1) PADA UNIT OPERASIONAL JEMBATAN TIMBANG (Studi Pada Unit Pelaksanaan Penimbangan Kendaraan Bermotor / UPPKB Balikpapan)

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    This study aims to analyze the performance of the queuing system and determine the queuing model used at the weighbridge operational unit or the Balikpapan motorized vehicle weighing unit (UPPKB). The queuing model at the weighbridge operational unit is the single channel queuing system (M/M/1) model. This research uses a descriptive research type, with data collection techniques using observation (observation) and library research (Library Research). The analysis process uses the POM-QM software for Windows version 5.2 with the waiting lines module. The population of this study is the service provided by the implementing unit for weighing motorized vehicles in Balikpapan to users of freight vehicles. The sample was determined based on purposive random sampling, where the sample in this study were goods transport vehicles that were inspected and recorded at the Balikpapan weighbridge operational unit for 5 days starting at 10.00-11.00 WITA.         The results showed that the queuing system model at the weighbridge operational unit is currently effective in providing services because the actual time for vehicle service is lower than the standard service time set by the weighbridge operational unit or the Balikpapan motorized vehicle weighing unit (UPPKB), which is the maximum time 10 minutes of data collection services and 15 minutes of violation services

    PENGARUH BAURAN PEMASARAN TERHADAP KEPUTUSAN PEMBELIAN PADA TOKO DUA NISA KECAMATAN MUARA KOMAM KABUPATEN PASER

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    Fadli, 2022. Effect of Marketing Mix on Purchase Decisions at Dua Nisa Stores, Muara Komam District, Paser Regency. Under the guidance of Mrs. Danna Solihin (Advisor I) and Mrs. Nurfitriani (Advisor II). The purpose of this study was to determine and analyze the effect of product, price, promotion, place and person on purchasing decisions at Dua Nisa Stores, Muara Komam District, Paser Regency. This research is a descriptive type of research, namely research that describes related objects for general decision makers. The population in this study were all buyers who made purchases at the Dua Nisa Store. The number of buyers cannot be known because the shop owner does not record every purchase in the form of a note. The population of this study is not limited. The sample of this study was 60 buyers at the Dua Nisa Store, Paser Regency. The results seen based on the results of the t test indicate that the product (X1) and price (X2), partially have a positive and significant effect on purchasing decisions at Dua Nisa Stores while Place (X3), Promotion (X4) and People (X5) partially affect Significantly negative on Purchase Decision (Y) at Dua Nisa Shop. X5), has a significant effect on the purchasing decision variable (Y) at the Dua Nisa Stor

    ANALISIS KINERJA KEUANGAN PADA PT. GRAHA ARTA KALTIM SENTOSA DI SAMARINDA

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     The purpose oh this study is to determine the financial performance of PT. Graha Arta Kaltim Sentosa in Samarinda as measured by the profitability ratio with Return on Invesment, Net Profit Margin, and Return on Equity in the  2019-2021 periodThe basic theory used in this research is financial statement analysis, the purpose and benefits of financial statement analysis, financial ratios, financial performance, profitability ratios, and types of profitability ratios. Business analysis tools that have been previously reported, the data obtained will be analyzed using profitability ratios based on Return on invesment, Net profit margin, Return On Equity .The results obtained from this research are. The calculation of the profitability ratio as measured by Return On Investment obtained from 2019-2021 has fluctuated. The results of calculating the profitability ratio as measured by the Net Profit Margin obtained from 2019-2021 have fluctuated. The results of calculating the profitability ratio as measured by Return On Equity obtained from 2019-2021 have fluctuated. So that the results of Return on Investment, Net Profit Margin, Return On Equity for 2019-2021 fluctuate

    Efektivitas Kinerja Operasional Pembelajaran Daring Bagi Mahasiswa Ekonomi Dan Bisnis Universitas 17 Agustus 1945 Samarinda Selama Masa Pandemi Covid-19 (Studi Kasus: Mahasiswa Angkatan 2018 Di Masa Covid-19)

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    This research is motivated by government decisions in prevention efforts spread of the Covid-19 virus. The online learning policy is contained in a letter Circular of the Minister of Education and Culture of the Republic of Indonesia Number 36962/ MPK. A/ HK/ 2020 on online learning and working from home in order to prevent the spread of Covid-19. Online learning can be carried out with various types of online media such as whatsapp groups, zoom and google classroom. This study aims to determine whether online learning affects the effectiveness of learning in economics and business students during the Covid-19 pandemic.The research used is a quantitative type approach. The data processed is the result of the interpretation of respondents from students of the Faculty of Economics and Business, especially the class of 2018. The analysis used in this study uses an interactive model with respondents, where the respondent's interpretation data is then regulated using data analysis techniques, in this case, SPSS. The research was carried out in September 2022 - November 2022.Based on the research results, a variable regression coefficient of 0.138 is obtained, which means that the Online Learning variable has a positive and significant effect on Learning Effectiveness among Economics and Business Students at the University of August 17, 1945, Samarinda, and partial testing (t) obtains a result of 0.005<0.05. This shows that online learning significantly affects efforts to increase the effectiveness of learning among economics and business students at the University of August 17, 1945, Samarinda

    Analisis Kinerja Keuangan PT. Mira Mirza Thoha Tahun 2019-2021 di Samarinda

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    Riduan, 2022, Faculty of Economics and Business, Department of Accounting, University of August 17, 1945 Samarinda, East Kalimantan. Financial Performance Analysis of PT Mira Mirza Thoha for 2019-2021 in Samarinda.         Companies need to do financial statement analysis to assess company performance. Companies can compare the company's condition from the previous year to the current year, whether the company is improving or not, and also assess financial performance based on comparative data for each item contained in the financial statements, so that the company can consider decisions to be taken for the coming year according to with the company's performance. The theoretical basis of this research consists of management accounting, ratios, financial performance, financial performance analysis.         The purpose of this study was to analyze the financial performance of PT Mira Mirza Thoha for the 2019-2021 period in Samarinda, measured by financial ratios namely Liquidity, Solvency, Profitability and Activity. Data collection techniques were carried out using primary data taken from PT Mira Mirza Thoha in Samarinda. The method used was horizontal (dynamic) analysis. The analytical tools used are Ratio and Trend Analysis or tendencies or positions and financial progress of the company expressed in percentages (Trend Percentage Analysis).         The results showed that as a whole, seen from the performance represented by the ratio analysis, there was a decrease in performance at PT. Mira Mirza Thoha. caused by decreased asset values and debt values. However, there are several ratios that have experienced an increase in 2020-2021, namely the Current Ratio and the Cash Ratio. This increase was due to an addition to the cash position from the sale of heavy equipment and speed boats. This resulted in a decrease in the financial performance of almost all financial ratio analysis measuring tools, although there were several ratios that experienced an increase in financial performance

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