1228 research outputs found

    Pengaruh Kualitas Pelayanan terhadap Kepuasan Nasabah pada Cu Daya lestari TP. Kalaang Lawaat di Kabupaten Kutai Barat Kecamatan Barong tongkok

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    Effects of Service Quality on Customer Satisfaction at CU Daya Lestari  TP. Kalaang Lawaat in West Kutai District, Barong Tongkok Sub-district, under the guidance of Mr.  H.  Eddy  Soegiarto K and Mrs.  Ida  Rahmawati.     The background of this research is the importance of good services. It is expected that the customers are satisfied and they will return to use the company products which meet their expectations. Therefore, the information technology and openness of the company play an important role to the customers. With the current good services, it is expected that CU Daya Lestari will always improve its services to provide satisfaction to all loyal customers.The research problem is to determine the effects of service quality consisting of tangibility, reliability, responsiveness, assurance, and empathy, at CU Daya Lestari TP. Kalaang Lawaat to the customer satisfaction in West Kutai District, Barong Tongkok Sub-district. The analysis tools in this study were test instrument, data of validity and reliability test. There classic assumption test used normality test, multicollinearity test, heteroskedasticity test, and autocorrelation test, as well as multiple linear regression analysis, hypothesis test, t test, f test, and coefficient of determination used SPSS 21.0.The result indicates that the variables of service quality consisting of tangibility, reliability, responsiveness, assurance, and empathy give significant effects on customer satisfaction. Tangibility, reliability, and assurance give positive effects and do not significant to customer satisfaction, while responsiveness and empathy give positive effects and significant to customer satisfaction at  CU Daya Lestari TP.  Kalaang  Lawaat  in  West  KutaiDistrict  ,Barong  Tongkok  Sub-distric

    PENGARUH STRUKTUR MODAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SUB SEKTOR OTOMOTIF DAN KOMPONEN YANG TERDAFTAR DIBEI PERIODE 2012-2016

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    The Influence of Capital Structure on Financial Performance in Automotive Sub-Sector Companies and Components Registered on the Indonesia Stock Exchange for the period 2012-2016. This study aims to analyze the effect of Debt to Asset Ratio (DAR) on Return On Assets (ROA) on Automotive and Component Sub Sector Companies Registered on the Stock Exchange for the 2012-2016 period.. The sample selection used a purposive sampling method to obtain 11 samples of companies in the Automotive and Component Sub Sector Registered on the Indonesia Stock Exchange for the 2012-2016 period. The research data is secondary data, namely the audited financial statements and obtained through the official website of the Indonesia Stock Exchange. Based on the results of data analysis using the partial test (t-test) Debt to Asset Ratio (DAR) has a significant negative effect on Return On Assets (ROA) in the Automotive and Component Sub Sector companies listed on the IDX for the period 2012-2016 and if the DAR rises then ROA goes down. This means that the company uses more debt than capital or equity from the company as a source of corporate funding in carrying out the company's operations, so that the debt burden increases and can reduce the company's profit (Return On Assets). Based on the results of the study concluded that Debt to Asset Ratio (DAR) has a significant negative effect on Return On Equity (ROE), the hypothesisis accepte

    ANALISIS PROFITABILITAS PADA PT. SADARIAH DI SAMARINDA

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    This study was conducted to determine whether the increase or decrease in profitability ratios measured by Net Profit Margin (NPM), Return On Investment (ROI), and Return On Equity (ROE) in 2015 to 2017.The analysis used in this study is a comparative descriptive analysis using several analytical tools in the form of net profit margin (NPM), return on investment (ROI), and return on equity (ROE) and then will be seen whether there is an increase or decrease in 2015- 2016 and 2016-2017, then compared with industry standards profitability ratios.Based on the results of the analysis it is known that the profitability ratio of PT. Sadariah as measured by Net Profit Margin (NPM) in 2016 decreased compared to 2015 then in 2017 it increased compared to 2016. The profitability ratio as measured by Return on Investment (ROI) in 2016 decreased compared to with 2015, then in 2017 there was an increase compared to 2016. The profitability ratio measured by Return On Equity (ROE) in 2016 decreased when compared to 2015, in 2017 it increased when compared to 2016.Ratio profitability of PT. Sadariah as measured by Net Profit Margin (NPM) is above industry standards in 2015 and 2017, while in 2016 it was below industry standards. Profitability ratio of PT. Sadariah as measured by Return On Investment (ROI) is below industry standards during 2015-2017. Profitability ratio of PT. Sadariah as measured by Return On Equity (ROE) is below industry standards during 2015-2017

    Pengaruh Bauran Pemasaran Terhadap Keputusan Pembelian Pada Toko Buku Aziz Samarinda

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    The purpose of this study is: 1.) To find out the effect of the Product on purchasing decisions at Aziz’s Bookstore Samarinda. 2.) To find out the effect of Price on purchasing decisions at Aziz’s Bookstore Samarinda 3.) To find out the effect of Location on Purchasing Decisions at Aziz’s Bookstore Samarinda. 4.) To find out the effect of Promotion on Purchasing Decisions at Aziz’s Bookstore Samarinda. 5.) To find out the effect of Product, price, location, and promotion together with the Purchasing Decision at Aziz’s Bookstore Samarinda.This study was done at Aziz’s bookstore on Aga Khan Street (Citra Niaga Lounge) Samarinda. The sample used in this study were 100 respondents with a Probability Sampling Method and the technique sampling is Simple Random Sampling. Data was collected by distributing questionnaires and using likert scale for each indicator. The Analytical tool used is Multiple Linear Regression at SPSS V23 Programm. The results of this study shows : 1.) Product variable did not significantly influence of purchasing decisions at Aziz’s Bookstore Samarinda. 2.) Price variable did not significantly influence of purchasing decisions at Aziz’s Bookstore Samarinda. 3.) Place variable did significantly influence of purchasing decisions at Aziz’s Bookstore Samarinda. 4.) Promotion variable did not significantly influence of purchasing decisions at Aziz’s Bookstore Samarinda. 5.) The variables of Product, price, location, and promotion together significant effect on purchasing decisions at Aziz’s Samrinda Bookstore

    PENGARUH PENGELOLAAN PEMBAYARAN TUNJANGAN TERHADAP KINERJA PEGAWAI PADA DINAS PEMUDA DAN OLAHRAGA PROVINSI KALIMANTAN TIMUR

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    Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis pengaruh pengelolaan pembayaran tunjangan terhadap kinerja pegawai di Dinas Pemuda dan Olahraga Provinsi Kalimantan Timur. Metode penelitian ini kuantitatif dengan jenis korelasional.  Populasi dalam penelitian semua pegawai pada Dinas Pemuda dan Olahraga Provinsi Kalimantan Timur tahun 2021 sebanyak 95 orang. Jumlah sampel yang diambil dalam penelitian ini adalah 95 orang karena jumlah populasi kurang dari 100 orang. Memfokuskan pada variabel dependen kinerja pegawai dan variabel independen yaitu pengelolaan pembayaran tunjangan. Analisis data menggunakan regresi linier sederhana. Berdasarkan hasil penelitian pengelolaan pembayaran tunjangan berpengaruh signifikan terhadap kinerja pegawai di Dinas Pemuda dan Olahraga Provinsi Kalimantan Timur dengan nilai sig. sebesar 0,000 < 0,05 sehingga hipotesis diterima. Sehingga semakin tinggi pengelolaan pembayaran tunjangan maka semakin tinggi kinerja pegawai. Begitupula sebaliknya semakin rendah pengelolaan pembayaran tunjangan maka semakin rendah kinerja pegawai

    ANALISIS PENYAJIAN LAPORAN KEUANGAN BERDASARKAN PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) PADA PT. NUANSA DHARMA CIPTA

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    ABSTRACTFinancial reports are a very important tool for obtaining information about a company's financial position. Financial reports should be a necessity for every business unit, especially for business owners, given the benefits for business continuity. The object of this research is PT. Nuansa Dharma Cipta is a trading company in Samarinda City. PT. Nuansa Dharma Cipta is one of the entities without public accountability.This study uses a qualitative descriptive study with a case study method that compares the financial statements of PT. Nuansa Dharma Cipta with components of SAK ETAP accounting standard posts. The steps taken to obtain data and information are observation and documentation. Data analysis was performed by comparing the components in SAK ETAP. The hypothesis presented is that the components of financial statements, balance sheet items and income statements are not in accordance with SAK ETAP.The conclusion of the study that the financial statements of PT. Nuansa Dharma Cipta only met 12 of the total 25 recommendations for Financial Accounting Standards for Entities Without Public Accountability, making the conformity rate 48%. So that it can be judged that it is not in accordance with SAK ETAP, the hypothesis that was previously proposed is accepted.

    Peran Tenaga Penjual Terhadap Tingkat Penjualan Oli Shell Pada PT. Graha Arta Kaltim Sentosa Di Samarinda

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    The objectives of this study are as follows:1) To find out the significant positive influence of salesperson attitude to the level of sales of Shell Oil at PT. GAKS in Samarinda, 2) To know the significant positive influence of salespeople' ability on the level of sales of Shell Oil at PT. GAKS in Samarinda, 3) To know the significant influence of the attitude and capability of salespeople together to the level of sales of Shell Oil at PT. GAKS in Samarinda.Data collection is conducted by observation, interview and dissemination of print out questionnaires using a likert scale to measure indicators. The analysis tool used is multiple linear regression with the help of SPSS version 23. The population  using saturated sampling techniques and the number of samples is 30 respondents.The results of the study partially showed that the variable attitude of salespeople has a positive and insignificant effect while the variable ability of salespeople has a positive and significant effect on the level of sales. Simultaneously shows that the variable attitude of salespeople and the ability of salespeople have a significant effect together on the level of sales of Shell Oil at PT. Graha Arta Kaltim Sentosa in Samarinda

    Evaluasi Atas Implementasi Aplikasi Sistem Aplikasi Instansi Berbasis Akrual (SAIBA) Pada Satuan Kerja Lingkup Pembayaran KPPN Samarinda

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    This research was conducted to determine whether system quality, information quality, and service quality affect user satisfaction of the Accrual-Based Agency Accounting System application in work units in the KPPN payment area of Samarinda City partially and simultaneously.The analytical tools used in this research are validity test, reliability test, classic assumption test which consists of normality test, multicollinearity test, autocorrelation test and heteroscedasticity test, multiple linear regression analysis, F statistical test, and t statistical test.The results of the analysis that have been carried out show that the System Quality (X1) and Information Quality (X2) variables have a positive and significant effect on User Satisfaction (Y), while the Service Quality variable (X3) has a positive and insignificant effect on User Satisfaction (Y).The better quality of the SAIBA information system which is represented by ease of use, reliability, fast access, flexibility, and a high level of security, the more user satisfaction with the application will be. The better the quality of information produced in the form of information that is accurate, reliable, relevant, easy to understand, and timely, the higher the level of satisfaction of application users, because the SAIBA application is made to produce financial reports as a form of accountability for the budget that has been used by each. each agency. Service quality is not a variable that significantly affects the level of user satisfaction, but there is a positive influence between service quality and user satisfaction which indicates that the better the quality of service provided by KPPN officers in informing the implementation of the SAIBA application provided, it will increase user satisfaction. User perceptions in measuring the satisfaction level of using the SAIBA application are not on how KPPN officers provide information about application implementation, but rather on the quality of the application itself and how the quality of information generated by the application

    ANALISIS RASIO ARUS KAS UNTUK PENILAIAN KINERJA KEUANGAN PADA PT FAJAR KHATULISTIWA BERSAUDARA SAMARINDA TAHUN 2014-2018

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    The purpose of this research is to find out and analyze, whether financial performance has decreased reviewed from the cash flow statement PT Fajar Khatulistiwa Bersaudara Samarinda in 2014-2018 by using analysis tools cash flow ratio.             Based on the results calculation of The analytical tool used is ratio of operating cash flow to current liabilities, financial performance to experience decrease, this shows the company has not been able to current liabilities only with use cash flow activity company operations, although in 2014 the ratio calculation results show an increase. Based on the results calculation of The analytical tool used is ratio of operating cash flow to total debt, financial performance to experience decrease, this shows the company has not been able to total debt only with use cash flow of the  company’s normal operating activities, although in 2014 the ratio calculation results show an increase. Based on the results calculation of The analytical tool used is ratio of operating cash flow to net profit, financial performance to experience decrease, so it can be said the company’s financial performance is not good due to the large non-cash burden. although in 2014 the ratio calculation results show an increas

    Analisis Pertumbuhan Return On Investment (ROI) pada PT. Kino Indonesia Tbk Sebelum dan Sesudah Go Public

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    Annisa Setiyo Wati, Analysis of Return On Investment (ROI) at PT. Kino Indonesia Tbk Before and After Go Public (under the guidance of Ms. Mardiana as advisor I and Mrs. Danna Solihin as mentors II).            The purpose of this study is to know and analyze the growth of PT. Kino Indonesia Tbk Return On Investment (ROI) before and after going public.The theoretical basis used in this study is Sujarweni (2016:6) argues that the definition of management accounting is "Management accounting is one of the fields of accounting that studies how to produce financial information for management which will then be used for decision making". Rudianto (2013: 192) argues that the Return on Investment (ROI) is: "Return On Investment (ROI) is a ratio that shows the return (return) on the amount of assets used in the company. ROI is also a measure of management effectiveness in managing its investment".            The analytical tool in this study uses financial ratios, namely the profitability ratio (Return On Investment), and the ratio of growth rates. The results showed that the Return on Investment (ROI) of PT. Kino Indonesia Tbk prior to going public for the 2014-2015 period had increased, as indicated by the number 46.77% whereas growth in the period 2015-2016 before going public PT. Kino Indonesia Tbk decreased to -32.72% and growth increased after going public in the 2016-2017 period and the 2017-2018 period, as indicated by the 2016-2017 Return on Investment (ROI) growth rate of -38.65% and the 2017-2018 period of 23, 37%

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