1228 research outputs found

    Pengaruh Kualitas Pelayanan Dan Harga Terhadap Kepuasan Pelanggan Pada Bengkel Adi Service Samarinda

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    The purpose of this study is : 1.) To find out the reliability effect the customer satisfaction at the Samarinda Adi Service workshop. 2.) To find out responsiveness effect the customer satisfaction at Samarinda Adi Service workshop. 3.) To find out the assurance effect on customer satisfaction at Samarinda Adi Service workshop. 4.) To find out empathy effect customer satisfaction at the Samarinda Adi Service workshop. 5.) To find out tangible effect customer satisfaction at Samarinda Adi Service workshop. 6.) To find out the price effect on customer satisfaction at Samarinda Adi Service workshop. 7.) To find out the reliability, responsiveness, assurance, empathy, tangible and price together effect customer satisfaction at the Samarinda Adi Service workshop. The theory used in this research is service quality, price and customer satisfaction.This research was conducted at Samarinda Adi Service Workshop. Samples taken as many as 77 respondents with the Probability Sampling method with sampling techniques using Simple Random Sampling. Data collection by distributing questionnaires using a Likert scale to measure each indicator. The analytical tool in the study used multiple linear regression analysis using SPSS v23 statistical program tools.The results showed that : 1.) Reliability variable has a significant effect on customer satisfaction at Samarinda Adi Service Workshop. 2.) Responsiveness variable had no significant effect on customer satisfaction at the Samarinda Adi Service workshop. 3.) Assurance variable has a significant effect on customer satisfaction at the Samarinda Adi Service workshop. 4.) Empathy variable has a significant effect on customer satisfaction at Samarinda Adi Service Workshop. 5.) Tangible variable has a significant effect on customer satisfaction at Samarinda Adi Service Workshop. 6.) Price variable had no significant effect on customer satisfaction at the Samarinda Adi Service workshop. 7.) The variables of reliability, responsiveness, assurance, empathy, tangible and price together have a significant effect on customer satisfaction at the Samarinda Adi Service workshop

    ANALISIS PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA DESA EKOLEA KECAMATAN WEWARIA KABUPATEN ENDE TAHUN 2018 DAN 2019

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    ABSTRACT The objectives to be achieved in this study are: 1.) To find out and analyze the management of APBDes in Ekolea Village, Wewaria District, Ende Regency in 2018 and 2019, it is not good in terms of the analysis of spending variance; 2.) To find out and analyze APBDes Management in Ekolea Village, Wewaria District, Ende Regency in 2018 and 2019 it is less balanced seen from the analysis of operating expenditures; 3.) To find out and analyze the management of APBDes in Ekolea Village, Wewaria District, Ende Regency in 2018 and 2019 it is less balanced seen from the analysis of capital expenditures; and 4.) To find out and analyze the management of APBDes in Ekolea Village, Wewaria District, Ende Regency in 2018 and 2019 it is less efficient, seen from the analysis of spending efficiency.The theoretical basis used is a theoretical basis concerning public sector accounting, Village Revenue and Expenditure Budget Management and budget reports.The analytical tool used is the expenditure analysis consisting of: expenditure variance analysis, operating expenditure harmony analysis, capital expenditure balance analysis and spending efficiency ratio.The research results put forward are: 1.) The expenditure budget in the 2018 and 2019 fiscal years seen from the analysis of the variance of expenditure in Ekolea Village, Wewaria District, is considered to be less good, so the first hypothesis is accepted; 2.) The expenditure budget in the 2018 fiscal year seen from the analysis of the harmony of operating expenditures in the Ekolea Village, Wewaria District is considered balanced, with a proportion category that is between 60-90%, so that the second hypothesis is rejected, while in the 2019 fiscal year it is considered less balanced with a less proportionate category from 60-90%, so that the second hypothesis is accepted; 3.) The expenditure budget in the 2018 and 2019 fiscal years, seen from the analysis of the compatibility of capital expenditures in Ekolea Village, Wewaria District, is considered unbalanced, with a proportion category that is between 5-20%, so that the third hypothesis is accepted; and 4.) The expenditure budget in the 2018 and 2019 fiscal years, seen from the efficiency ratio of spending in Ekolea Village, Wewaria District, is considered efficient, with an assessment category of less than 100%, so the fourth hypothesis is rejected.    

    ANALISIS PENGARUH LIKUIDITAS DAN KEBIJAKAN DIVIDEN TERHADAP HARGA SAHAM PADA PERUSAHAAN BADAN USAHA MILIK NEGARA (BUMN) YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2017

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    The objectives of this study are: 1) To study and analyze the liquidity of the stock prices of State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) in 2013 - 2017. 2) To know and analyze the relationship of dividend policy to stock prices State-Owned Enterprises (BUMN) companies that are listed on the Indonesia Stock Exchange (BEI) in 2013 - 2017. 3) To find out and analyze the relationship between liquidity and dividend policy in state-owned companies listed on the Indonesia Stock Exchange (IDX) Year 2013 - 2017 together.The analytical tool of this research is: Multiple linear regression analysis using the SPSS 2.3 application.Based on f test result,it is known that the ratio of liquidity and dividend policy simultaneously have a significant effect on the stock prices.Based on f test results, it is showed that both of liquidity ratio and dividend policy significanly affect stock prices

    Analisis Upah Kerja Lembur pada PT. Arum Raya

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     ABSTRACT          This research aims to determine the calculation of overtime pay for employees of PT. Arum Raya in January 2019 and the formulation of the problem in this study  is whether the calculation of overtime wages applied by PT. Arum Raya is lower than the Decree of the Minister of Manpower and Transmigration of the Republic of Indonesia No. Kep. 102 / MEN / VI / 2004 and Decree of the Governor of East Kalimantan Province Number 561 / K.594 / 2018.          The theory used in this research is cost accounting. The analysis tool used in this study is a comparative method, which compare the results of overtime wage calculations based on the Decree of the Minister of Manpower and Transmigration RI No. Kep. 102 / MEN / VI / 2004 and Decree of the Governor of East Kalimantan Province Number 561 / K.594 / 2018 with calculations based on PT. Arum Raya.          The results  showed that PT. Arum Raya in apply overtime wages has lower than the Decree of the Minister of Manpower and Transmigration Decree No. RI. Kep. 102 / MEN / VI / 2004 and Decree of the Governor of East Kalimantan Province Number 561 / K.594 / 2018.          The conclusion of this study is the overtime pay applied by PT. Arum Raya is lower than the Decree of the Minister of Manpower and Transmigration of RI No. Kep. 102 / MEN / VI / 2004 and Decree of the Governor of East Kalimantan Province Number 561 / K.594 / 2018, so the researcher's hypothesis is accepted.

    ANALISIS KESEHATAN KOPERASI PEGAWAI NEGERI BALAIKOTA SAMARINDA BERDASARKAN PERATURAN DEPUTI BIDANG KEMENTERIAN KOPERASI DAN USAHA KECIL DAN MENENGAH REPUBLIK INDONESIA NO.06/PER/DEP.6/IV/2016

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    Moh Nasrullah: Health Analysis of Samarinda City Hall Cooperative Employees Based on Deputy Regulations for the Supervision of the Ministry of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia No.06 / Per / Dep.6 / IV / 2016The purpose of this study was to analyze the health of Samarinda City Township Cooperatives in 2018 if assessed based on the Deputy Regulation of the Supervision of the Ministry of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia No.06 / Per / Dep.6 / IV / 2016.Analysis tools used are capital aspects, aspects of productive asset quality, management aspects, efficiency aspects, liquidity aspects, independence and growth aspects, and aspects of cooperative identity.            The results of the study concluded from the seven aspects assessed that the health of Samarinda City Hall's Civil Servants Cooperative in 2018 was in the title "In Supervision" with a total score of 63.25.

    PENGARUH TATA RUANG TERHADAP KINERJA KARYAWAN (Studi Empiris Pada PT. PLN (Persero) UPDK Mahakam)

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    The purpose of this study was to the influence of layout to the Employee Performance. The analysis tools that used in this research Simple Linear regression analysis. The simple linear regression equation obtained (Y = 11,105 + 0,586X). The hypothesis in this research is layout seen from employee performance has significant to the employees. This type of this research is quantitative research using a descriptive approach. The sampling in this research is to use saturated sampling (census), all members of the population are sampled namely employees of PT. PLN (Persero) UPDK Mahakam.The results of this research shown that influence of layout variable to the employees performance was 44,2%. Based on t test results, variable layout has significant influence to the employees performance.The inference of this research is a good and exactly office layout will give to comfort for employees. The employees noticed to the arrangement of office layout will have a good impact on the employee's performance. The employee’s performance can be improved through improved of office layout

    AUDIT KEPATUHAN OLEH QUALITY MANAGEMENT SYSTEM PADA STANDAR OPERASIONAL PROSEDUR QUALITY CONTROL DEPARTMENT PT.SAGATRADE MURNI

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    This study discusses about compliance rate based on  ISO 9001:2015 on performance of Quality Control Department at  PT. Sagatrade Murni in handling non conformities product and improvement steps in product that are non conformities in manufacturing process. This study used a comparative method by comparing the occurrence in field with ISO 9001:2015. The theory used in this research is audit. The hypothesis proposed is  Quality Control Department has implemented procedure in accordance with Quality Management System ( ISO 9001:2015 ). Analytical tools used in this research is ISO 9001:2015 and the method is comparative method, which is a method that compare between procedure used in field with ISO 9001:2015 at PT. Sagatrade Murni. The result show that Quality Control has implemented ISO 9001:2015, but some audit findings  documents is not storage well. The conclusion of this study is application of  procedure in Quality Control already in accordance with ISO 9001:2015 so hyphotesis is accepted

    Pengaruh Faktor-Faktor Internal Perusahaan Terhadap Earning Per Share Perusahaan Sub Sektor Otomotif Di BEI Periode 2014-2018

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    This study was conducted to determine the effect of the current ratio, debt to asset ratio, total assets turno ver, company size, and sales growth to earnings per share in the automotive sub-sector companies listed on the Indonesia Stock Exchange for the period 2014-2018, both partially and simultaneous.The analysis used is multiple linear regression, where the normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, and hypothesis testing in the form of t test and F test.Based on the results of the analysis, the results show that the current ratio, debt to asset ratio, and company size partially do not significantly influence earnings per share in the automotive sub-sector companies listed on the Indonesia Stock Exchange for the period 2014-2018. Meanwhile, the total assets turn over and sales growth partially have a significant effect on earnings per share in the automotive sub-sector companies listed on the Indonesia Stock Exchange in the period 2014-2018.Simultaneously, the current ratio, debt to asset ratio, total assets turnover, company size, and sales growth significantly influence earnings per share in the automotive sub-sector companies listed on the Indonesia Stock Exchange for the period 2014-201

    SISTEM INFORMASI AKUNTANSI PENJUALAN TIKET PT SRIWIJAYA AIR CABANG SAMARINDA

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    PT. Sriwijaya Air Branch Samarinda is one of the representative office of Sriwijaya Air Group in East Kalimantan which is the company's private airline. Sales made online with payment method cash. The study was conducted to investigate the implementation of the elements of the system of internal controls over the accounting system of cash receipts from ticket sales PT. Sriwijaya Air Branch Samarinda. Methods of data collection using observation, interview, documentation, and literature research. The technique of data analysis consisted of descriptive technique, a flowchart, the methods of observation, comparison of theory with practice, and calculation of the amount of the acquisition of the score from the results of these observations using a likert scale. The results of calculations using the likert scale showed scores of numbers 53,84% with the description of the assessment criteria, namely the category of less adequate so that the results of these studies concluded that the hypothesis which reads “the implementation of the elements of the system of internal controls over the accounting system of cash receipts from ticket sales PT. Sriwijaya Air Branch Was not adequate” proven and accepted

    ANALISIS ANGGARAN PROYEK SEBAGAI ALAT PENGENDALIAN BIAYA PADA PERUSAHAAN KONTRAKTOR CV. WIJAYA CIPTA MANDIRI

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    The purpose of this study is to analyse the budget plan and the cost realization in Procurement and Installation of Pipeline Distribution Service Project at Rapak Lambur Village. The research data of this study was obtained directly from secondary data in form of the budget plan and its realization which is obtained directly from the company and also direct interview with company side.         This study used analysis of variant, which is if the budget project cost more than its realization then there will be a beneficiary difference, meanwhile if the budget project cost less than its realization then there will be a disadvantageous difference.         Project of Procurement and Installation Pipeline of Distribution Service at Rapak Lambur village, founded a favourable difference Rp. 51,590,876.00 for materials, favourable difference around Rp. 7,640,000.00 for the labour, and a profitable difference of Rp. 1,832,282.60 for project overhead costs. Cost control is done as a result of the existence of an unfavorable difference between the budget and the realization of project costs.         Based on the results of this study indicate that the function of the project cost budget plan made by the company functions well as a cost control tool for the company

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