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Analisis Faktor-Faktor Yang Memepengaruhi Loyalitas Pelanggan Kartu Simpati Di Samarinda
Get PDFEsti Belvina br Ginting: Analysis of Factors Affecting Customer Loyalty On Sympathy Cards In Samarinda. Guided by Prof. Dr. H. Eddy Soegiarto K, S.E., M.M, As Supervisory Lecturer I and Mr. Sunarto, S.E. M.Si As Supervisory Lecturer II.The purpose of this study is as follows: 1) To analyze the influence of consumer behavior on customer loyalty on Simpati card in Samarinda, 2) To analyze the influence of product quality on customer loyalty on Simpati card in Samarinda, 3) To analyze the effect of service quality on customer loyalty on Simpati card in Samarinda, 4) To analyze the influence of customer satisfaction on customer loyalty on Simpati card in Samarinda.The theory used in this study is marketing management. This research was conducted on regular customers of Simpati card users in Samarinda, Data collection was conducted by observation, interview and dissemination of questionnaires with online from google forms population of this study taken as many as 100 respondents. By using a likert scale to measure indicators. The analysis tool used is multiple linear regression with the help of SPSS version 24.The results of this study on the test t ( partial ) showed that consumer behavior has a negative and significant impact on customer loyalty, product quality variables have a positive and insignificant effect on customer loyalty, service quality variables have a positive and significant effect on customer loyalty, while customer satisfaction negatively and insignificantly affect customer loyalty simpati card in Samarinda
ANALISIS EFISIENSI DAN EFEKTIFITAS ANGGARAN BELANJALANGSUNG PADA DINAS TENAGA KERJA DAN TRANSMIGRASI PROVINSI KALIMANTAN TIMUR
Get PDFThe purpose of study was to determine and analyze the level of efficiency and effectiveness Direct Expenditure Budget at Dinas Tenaga Kerja dan Transmigrasi Provinsi Kalimantan Timur in 2017-2020. Theoretical basis used financial management. Quantitative descriptive research method. The analytical tool in this quantitative descriptive study was conducted to analyze the level of efficiency and effectiveness. The results showed that the implementation Direct Expenditure Budget at Dinas Tenaga Kerja dan Transmigrasi Provinsi Kalimantan Timur in 2017-2020 has been efficient. This is because the realization of direct expenditure is smaller than the realization of the budget. Where the greater the level of budget absorption, it is expected that the program objectives will be implemented more quickly. On the other hand, low budget realization will result in unproductive idle funds that should be used for other community needs. The implementation of Direct Expenditure Budget at Dinas Tenaga Kerja dan Transmigrasi Provinsi Kalimantan Timur in 2017-2020 has not been effective. This is because the realization of direct expenditure is greater than the target of direct expenditure. In addition, it is influenced by participation in budget preparation, low budget disbursement, administrative delays and the level of budget difficult
ANALISIS KINERJA KEUANGAN KOPERASI TIRTA DHARMA PDAM KOTA SAMARINDA
Get PDFThis study aims to determine the financial performance of cooperatives based on the ratio of liquidity, solvency, profitability and activity in 2016-2018 which is interpreted through a trend line from 2016-2018 to see an increase or decrease in the financial performance of cooperatives.The analytical tool used by researchers in this study is the liquidity ratio, namely the current ratio, the Solvency Ratio consists of Total Debt to Equity Ratio and Total Debt to Assets Ratio, Profitability Ratio consists of Economic Profitability, Return On Assets and Net Profit Margin and Activity Ratio using the ratio accounts receivable turnover.The results of the research and discussion show that the 2016-2018 liquidity ratio was measured using the Current Ratio, in 2016, 2017 and 2018 the results were very good. The solvency ratio in 2016-2018 which was measured using the Total Debt to Equity Ratio and the Total Debt to Assets Ratio in 2011-2015 was very good and the trend graph of the Total Debt to Equity Ratio and Total Debt to Total Assets Ratio increased every year. Profitability Ratios for 2016-2018 as measured using Economic Profitability, Return On Assets and Net Profit Margin for 2016-2018 got very good results. The 2016-2018 Activity Ratio measured using the Accounts Receivable Turnover ratio got bad result
PENGARUH SIMDA KEUANGAN TERHADAP KUALITAS LAPORAN KEUANGAN PADA KANTOR CAMAT ANGGANA KABUPATEN KUTAI KARTANEGARA
Get PDFPenelitian ini bertujuan untuk mengukur dan menganalisis pengaruh simda keuangan terhadap kualitas Laporan keuangan pada Kantor Camat Anggana Kabupaten Kutai KartanegaraDasar teori dari penelitian ini adalah Akuntansi sektor Publik yang berfokus pada pengaruh aplikasi simda Keuangan terhadap kualitas Laporan Keuangan Daerah Alat analisis yang digunakan dalam penelitian ini adalah Analisis regresi linier sederhana yang sebelum menggunakan telah diadakan uji instrument dan uji asumsi kelasik untuk mengukur validitas dan reabilitas suatu penelitian dengan sampel penelitian sebanyak 39 orang pegawai.dan diambil dari data primer dan data skunder pada kantor Camat Anggana Kabupaten Kutai Kartanegara Tahun 2019Hasil penelitian dan pengujian hipotesis menunjukan bahwa penerapan sistem informasi manajemen daerah keuangan berpengaruh signifikan terhadap kualitas laporan keuangan kantor Kecamatan Anggana. Semakin baik suatu sistem informasi manajemen daerah keuangan yang diterapkan maka akan meningkatkan kualitas laporan keuangan. Berdasarkan hasil estimasi diperoleh nilai koefisien determinasi R2 = 0,302. Nilai ini berarti bahwa sebesar 30,2% kualitas laporan keuangan Pemerintah Kecamatan Anggana dipengaruhi oleh Penerapan Sistem Informasi Manajemen Daerah Keuangan, sedangkan sisanya sebesar 69,8% dipengaruhi oleh variabel lain diluar desain dalam penelitian in
PENGARUH KREDIT USAHA RAKYAT TERHADAP PENINGKATAN PROFIT USAHA MIKRO PADA NASABAH PT. BANK RAKYAT INDONESIA (PERSERO) TBK UNIT SAMARINDA SEBERANG
Get PDFThis study aims to find out the effectiveness of People's Business Credit (KUR) on increasing micro-business profits on customers of Bank Rakyat Indonesia Unit Samarinda Seberang. Assessment of the effectiveness of the use of funds, the amount of credit, credit burden, and procedures based on customer assessment.Researchers used four aspects to see changes in the development of Micro, Small and Medium Enterprises (MSMEs) which are KUR customers at PT. Bank Rakyat Indonesia (Persero) Tbk Samarinda Seberang Unit, namely, the effectiveness of the use of KUR funds on businesses that were properly allocated to develop the customer's business, the amount of credit received by the customer was in accordance with the application and sufficient for business needs, the credit burden which included principal installments. and credit interest has been agreed upon by the Bank and the Customer and agreed by the Customer, then the procedure for granting credit has been fulfilled by the customer to the Bank based on the theory of banking and credit which the researcher will describe in this thesis. This research uses quantitative methods. The population of this study are the customers of BRI Unit Samarinda Seberang who uses the People's Business Credit (KUR) program which are 787 people. The samples were taken by 201 people with the Krejcie Morgan method. Data collection techniques using questionnaires. Using multiple linear regressions as data analysis techniques.The results showed that the accuracy of the use of funds had a significant positive effect on increasing the profit of micro businesses. The accuracy of the amount of credit has a significant positive effect on increasing the profit of micro-enterprises. The accuracy of the credit load has a significant positive effect on increasing the profit of micro-enterprises. The accuracy of the procedure has a significant positive effect on increasing the profit of micro-enterprises. The accuracy of the use of funds, the amount of credit, credit burden, and procedures simultaneously have a significant positive effect on increasing the profit of micro-enterprise.
PENGARUH BRAND IMAGE, GAYA HIDUP, HARGA DAN PROMOSI TERHADAP KEPUTUSAN PEMBELIAN ROKOK SAMPOERNA A MILD DI KOTA SAMARINDA
Get PDFThis study aims to determine the effect of brand image, lifestyle, price and promotion on purchasing decisions of Sampoerna A Mild Cigarettes in Samarinda City.The theoretical basis of this research is Marketing Management, Brand Image, Lifestyle, Price, Promotion and Purchase Decision. The object of the research is targeting Sampoerna A-Mild cigarette consumers in Samarinda City, the population in the study is known to be 62,861 people with a specified sample of 74 respondents and using probability sampling method with simple random sampling technique.Data was collected by distributing online questionnaires from Google Forms to the people of Samarinda. The analytical tool used is Multiple Linear Regression.The results of the study stated that the T test, namely the brand image, price and promotion variables produced a tcount value greater than ttable with a significant value below 0.05, thus the brand image, price and promotion variables were accepted and the lifestyle variable produced a tcount value smaller than t table with a significant value above 0.05, thus the hypothesis is rejected. In the F test, namely Brand Image, Lifestyle, Price, Promotion, the fcount value is greater than ftable with a significance below 0.05, thus the hypothesis is jointly accepte
ANALISIS PENERAPAN SISTEM PENGGAJIAN KARYAWAN PADA PT. KEDAWUNG SUBUR SAMARINDA
Get PDFPenelitian ini bertujuan mengetahui dan menganalisa penerapan sistem penggajian karyawan di PT. Kedawung Subur di Samarinda dengan prinsip pengedalian internal. Penelitian ini membandingkan Jawaban “ya” dan “tidak” dari quisioner yaitu dengan wawancara langsung dengan 12 karyawan, meliputi fungsi yang terkait dalam penggajian, jaringan prosedur yang membentuk penggajian, dokumen yang digunakan, catatan akuntansi dan unsur pengendalian intern.Hasil analisis yang telah dilakukan, fungsi yang terkait dalam penggajian memiliki persentase 85% yaitu masuk dalam kategori sangat sesuai, jaringan prosedur memiliki persentase 93,3% yaitu masuk dalam kategori sangat sesuai, dokumen yang digunakan memiliki persentase 78% yaitu masuk dalam kategori sangat sesuai, catatan akuntansi memiliki persentase 62,5% yaitu masuk dalam kategori cukup sesuai, dan unsur pengendalian internal yang mencakup 4 aspek yaitu struktur organisasi memiliki persentase 61% cukup sesuai, sistem otorisasi dan pencatatan memiliki persentase 65% cukup sesuai, praktek yang sehat 67% cukup sesuai dan yang terakhir karyawan yang kompeten memiliki persentase 42%. Dari total keseluruhan jumlah jawaban ya quisioner yang di dapat sebesar 73% yaitu masuk dalam kategori sangat sesuai.Berdasarkan dari hasil penelitian, maka dapat disimpulkan bahwa penerapan sistem penggajiian karyawan sudah sesuai dengan prinsip pengendalian internal di PT. Kedawung Subur Samarind
ANALISIS PENERAPAN AKUNTANSI PAJAK PENGHASILAN (PPh 21) ATAS GAJI PEGAWAI NEGERI SIPIL PADA SD NEGERI 023 KECAMATAN SEBULU KABUPATEN KUTAI KARTANEGARA
Get PDFThe purpose of this study was to determine the calculation of Income Tax (PPh 21) on the salaries of Civil Servants at SD Negeri 023, Sebulu District, Kutai Kartanegara Regency based on the Regulation of the Minister of Finance Number 101/PMK.010/2016 concerning Adjustment of the Amount of Non-Taxable Income. The theoretical basis used taxation. The hypothesis of this research is that the calculation of PPh 21 on the salaries of civil servants at SDN 023, Sebulu District is in accordance with the Regulation of the Minister of Finance Number 101/PMK.010/2016 concerning Adjustment of the Amount of Non-Taxable Income. The scope of this research is the application of PPh 21 accounting for the salaries of civil servants. As objects, there are 8 civil servants at SDN 023 Sebulu District. Data analysis is in the form of comparative research. Based on the results of the analysis and discussion, it is known that the calculation of Income Tax (PPh 21) on the salaries of civil servants at SD Negeri 023, Sebulu District, Kutai Kartanegara Regency is not in accordance with the Regulation of the Minister of Finance Number 101/PMK.010/2016 concerning Adjustment of the Amount of Non-Taxable Income because there is a difference Calculation of Income Tax (PPh 21) on the salaries of civil servants at SD Negeri 023, Sebulu District, Kutai Kartanegara Regency. The highest total PPh 21 based on the Regulation of the Minister of Finance Number 101/PMK.010/2016 concerning Adjustment of the Amount of Non-Taxable Income is in Group IVA, but there is a minus value due to the large reduction of Rp63,000,000,00 compared to the salary earned in a year
ANALISIS PENERAPAN STANDAR AKUTANSI KEUANGAN ENTITAS MIKRO, KECIL, DAN MENENGAH (SAK EMKM) PADA PENYUSUNAN LAPORAN KEUANGAN USAHA KERUPUK HESTI
Get PDFThe purpose of this study was to determine and analysis the preparation of the Hesti Cracker Business Financial Statements based on the Financial Accounting Standards for Micro, Small and Mediums Entities (SAK EMKM).Data analysis was carried out using the Comparative Method. The Comparative Method is a method of comparing the theories of accounting practice, namely the Financial Accounting Standards for Micro, Small and Medium Entities with the Hesti Cracker Business Financial Report 2021.Based on the results of the research that the researcher has done on the Hesti Cracker Business, it shows that the Hesti Cracker Business has not implemented SAK EMKM in the preparation of its financial statements because the business owner does not understand the presentation of financial statements. The Income Statement, Statement of Financial Position and Notes to Financial Statements are made in a simple manner and many items are not in accordance with SAK EMKM. The Profit and Loss Report made by the Hesti Cracker Business does not have an income tax burden so that the 2021 profit has not been subject to income tax.Based on the description above, the hypothesis in this study that the Preparation of Financial Statements at the Hesti Cracker Business is not in accordance with the provisions of the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) is accepte
ANALISIS RASIO PROFITABILITAS DAN RASIO LIKUIDITAS PADA PT. RISTA JAYA MANDIRI
Get PDFThis study aims to find out and analyze the decline in the ratio of profitability and liquidity.This study uses the calculation of profitability ratio and liquidity ratio in terms of profitability ratio aspects, namely return on assets and return on equity in 2019 to 2020 increased. The Liquidity Ratio, namely the current ratio from 2019 to 2020, has decreasedThe results of the research on Profitability Ratio and Liquidity Ratio in PT. Rista Jaya Mandiri is viewed from the aspect of Profitability Ratio, namely Return On Asset and Return On Equity and Liquidity Ratio, namely Current Ratio. The Profitability Ratio using Return On Asset increased as the profit generated from the 2020 sales year increased. The Profitability Ratio using Return On Equity increased due to the lower total equity than the previous year. The Liquidity Ratio using the Current Ratio decreased due to current assets and current liabilities in 2020 being higher than the previous yea