EKONOMIA
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ANALISIS PENGUKURAN KINERJA PADA KOPERASI DENGAN METODE BALANCED SCORECARD (Studi Pada Koperasi Karyawan Pembangunan PT. PLN (Persero) Samarinda
Get PDFThe purpose of this study was to determine and analyze the performance of the Employee Development Cooperative PT. PLN in 2015 and 2016 based on the Balanced Scorecard method. The analytical tool used in this study is ROA (Return On Assets), ROE (Return On Equity), Customer Acquisition, Customer Retention, Service Error Rate, Respond Time, Product Innovation and Employee Productivity. Based on the results of the conclusions obtained from the research that the financial perspective seen from ROA is considered less this shows the ability of the cooperative to produce a decrease in total assets and ROE is considered less this is shown in the ability of the cooperative to obtain profits from its total equity has decreased. The customer's perspective on Customer Acquisition and Customer Retention is sufficient and lacking in performance, this is indicated by the rate of acquisition and retention that has decreased. Internal business process perspective can be seen from the employee's performance can be considered good this is indicated by the level of employee error in providing services experiencing a decrease and Respond Time percentage has increased. Learning and growth perspectives seen from employee productivity employee performance is considered sufficient this is shown in cooperative operating income from the number of employees available
PENGARUH PRODUK, HARGA DAN PELAYANAN TERHADAP KEPUTUSAN PEMBELIAN PADA KEDAI KOPI MAS JUNS DI SAMARINDA
Get PDFTo be able to improve decision of purchasing, cafe of Mas Juns have to have a strategy in marketing of coffee, that is by improving the quality of product, price which reached relative and service, so that can improve decision of purchasing in cafe of Mas Juns.Pursuant to t test, there is positive influence and significant between product to decision of purchasing at cafe of Mas Juns in Samarinda. There is positive influence and significant between price to decision of purchasing at cafe of Mas Juns in Samarinda. There is negative influence and not signifikan between service to decision of purchasing at cafe of Mas Juns in Samarinda. And result F test, there is positive influence and significant between product variable ( X1), Price (X2) and Service ( X3) by together to decision of purchasing (Y) at cafe of Mas Juns in Samarinda From result of this research expected can be used as input to Cafe of Mas Juns upon which consideration in order to make-up of decision of purchasing by conducting the make-up from quality of service and product by research into desire of consumer and conduct more accurate research again
ANALISIS KINERJA KEUANGAN PT. UNITED TRACTOR TBK
Get PDFThe theoretical basis of this research is financial management that focuses on financial ratios. The analytical tool used is liquidity ratio, Solvability ratio, Profitability and Growth ratios. The results of the analysis and discussion show that the liquidity growth from the Current Ratio aspect has decreased for 3 years, namely in 2012 by -4%, in 2013 by -25%, and in 2014 by -9%. 2015 experienced a growth of 2% and 2016 of 3%. Cash Ratiom experienced growth from 2012 by -40% to 68% in 2013. In 2014, 27% grew to 28% in 2015, and 2016 decreased by 7%. Debt to Asset Ratio grew from -35% in 2012 to 45% in 2013. In 2014, 6% grew to 15% in 2015. 2016 decreased by 3%. Debt To Equity Ratio experienced growth in 2012 of -45% to 64% in 2013. 2014 decreased by 13% and 2015 grew by 21%. 2016 decreased by 6%. In 2012 Return on Investment amounted to 6%, decreased for 3 years, namely 2013 by -39%, 2014 by -9% and 2015 by -40%. 2016 experienced a growth of 67%. Return on Equity decreased for 4 years, namely in 2012 amounted to -10%, in 2013 amounted to -21%, in 2014 amounted to -7%, in 2015 at -29% and experienced growth in 2016 of 60%. Based on the results of the analysis show that there is growth and decline (fluctuations) in financial performance both in the previous year and after, namely from 2012-2016. Thus the hypothesis is rejected or unacceptabl
PROGRAM STUDI AKUNTANSI FAKULTAS EKONOMI UNIVERSITAS 17 AGUSTUS 1945 SAMARINDA
Get PDFThe researchers really wanted to know the causes of errors and mistakes that often occur, including missing inventory items, as well as the purpose of this study, so that researchers know the internal control procedures contained in the trading company, so that the company gets additional insight into control procedures internally in accordance with the existing Internal Control Standards, as well as adding insight and references to the reader. The basic theory in this research is Accounting Information System, Accounting Information System is an information system that handles everything related to Accounting. The inventory accounting system aims to record the mutations of each type of inventory stored in the warehouse. Inventory security issues are the main problem experienced by every type of trading business. A good inventory internal control procedure is needed by trading companies because this is able to minimize these risks. based on the description, this study takes the title "Analysis of Internal Control of Merchandise Inventory at PT. Ramayana Lestari Sentosa Tbk. Samarinda Branch. Researchers this time also took the steps of qualitative methods that tend to use analysis and focus on facts in the field. The analytical tool used is a comparison of the relative values to determine the suitability of the company against the elements of internal control that are applied after conducting an interview by providing questions that have been provided in the form of questionnaires, so that researchers can find out the level of the procedures applied. The results of the study, it can be concluded that the procedures that exist at PT. Ramayana Lestari Sentosa Tbk. The Samarinda Branch is in full compliance with the existing Internal Control Standards, although there are still a few weaknesses, namely the vulnerability of theft in the sales area caused by a lack of equipment that can detect stolen items, damaged goods due to being too long in the warehouse
ANALISIS KINERJA KEUANGAN PT. RESOURCE ALAM INDONESIA Tbk PERIODE (2014-2016)
Get PDFThis research has a purpose to determine the decline in terms of profitability ratios measured by Return of Assets, solvency ratio measured by Debt to Equity Ratio, liquidity ratio measured by Current Ratio and activity ratio measured by Total Assets Turnover, using yearly data period 2014 -2016. The theory of this research is financial management which focuses on the analysis of financial statements using four ratios, such as profitability ratio, solvency ratio, liquidity ratio, and activity ratio. Each ratio is taken 1 (one) variable, as well as return of assets for profitability ratio, debt to equity ratio for solvency ratio, current ratio for liquidity ratio, and total assets turnover for activity ratio. The Analysis technique used are profitability ratios measured by Return of Assets, solvency ratio measured by Debt to Equity Ratio, liquidity ratio measured by Current Ratio and activity ratio measured by Total Assets Turnover, using 3 (three) years period of data as 2014, 2015 and 2016. The results showed: 1) return of assets decreased in 2014 and in 2016 while in 2016 it increased. 2) debt to equity ratio decreased in 2014, 2015 and 2016. 3) current ratio decreased in 2014 and increased in 2015 and as well 2016. 4) total assets turnover decreased in 2014, 2015 and 201
ANALISIS LIKUIDITAS PADA PT. PYRIDAM FARMA Tbk
Get PDFThe purpose of this study is to find out and analyze the level of liquidity at PT. Pyridam Farma Tbk from 2013-2017.The theoretical basis used in this study is financial management that focuses on liquidity ratios. The analytical tool used in this study is the liquidity ratio consisting of the current ratio, cash ratio and quick ratio.Data needed, collected by using library research (library research) through collection, recording, and assessment of secondary data in the form of financial statements of PT. Pyridam Farma Tbk in 2013-2017 which has been published on the official website of the Indonesia Stock Exchange (IDX).The results of the research that has been done are Liquidity at PT. Pyridam Farma Tbk in terms of Current Ratio and Quick Ratio in 2013-2017 experienced an increase while in terms of Cash Ratio in 2013-2014 and 2015-2017 it decreased even though in 2014-2015 it increased but still lower than in 2013
Analisis Pengendalian Manajemen Atas Persediaan Bahan Kimia Dengan Metode EOQ (Economic Order Quantity) Dan ROP (Reorder Point) Di PDAM Tirta Kencana Kota Samarinda
Get PDFTujuan dari penelitian ini adalah mengetahui apakah pengendalian persediaan bahan kimia Tawas, Kaporit, Soda Ash yang diterapkan oleh PDAM Tirta Kencana Samarinda sudah optimal dalam menekankan biaya produksi, dan untuk menentukan jumlah pemesanan yang ekonomis terhadap persediaan bahan kimia Tawas, Kaporit, Soda Ash. Metode yang digunakan adalah metode Economic Order Quantity (EOQ), Reorderpoint. Hasil penelitian ini menunjukkan bahwa pengendalian persediaan bahan kimia Tawas pada PDAM Tirta Kencana belum optimal, hal ini dibuktikan perbandingan bahan kimia Tawas bahwa dengan perhitungan EOQ, dalam setiap kali pemesanan bahan kimia Tawas pada tahun 2014 sebesar 429.568 Kg, frekuensi sebanyak 4,36 kali, ROP sebesar 307.860 Kg, tahun 2015 sebanyak 598.192 Kg, frekuensi 3,62 kali, ROP sebesar 356.580 Kg, tahun 2016 sebanyak 511.183 Kg, frekuensi 4,35 kali, ROP sebesar 366.300 Kg, dan tahun 2017 sebanyak 503.595 Kg frekuensi 4,35 kali, ROP sebesar 412.740 Kg. Persediaan bahan kimia Kaporit pada tahun 2014 sebanyak 17.893 Kg, frekuensi sebanyak 2,96 kali, ROP sebesar 4.356 Kg, pada tahun 2015 sebanyak 30.092 Kg, frekuensi 2,41 kali, ROP sebesar 5.982 Kg, tahun 2016 sebanyak 39.508 Kg, frekuensi 3,82 kali, ROP sebesar 24.834 Kg, dan tahun 2017 sebanyak 98.081 Kg, frekuensi 3,19 kali, ROP sebesar 25.770 Kg. Persediaan bahan kimia Soda Ash pada tahun 2014 sebanyak 122.635 Kg, frekuensi sebanyak 4,19 kali, ROP sebesar 84.480 Kg, tahun 2015 sebanyak 101.389 Kg, frekuensi 4,82 kali, ROP sebesar 80.460 Kg, tahun 2016 sebanyak 161.242 Kg, frekuensi 4,51 kali, ROP sebesar 119.640 Kg, tahun 2017 sebanyak 236.829 Kg, frekuensi 2,95 kali, ROP sebesar 115.020 Kg. Dengan menggunakan metode Economic Order Quantity (EOQ), maka Perusahaan Daerah Air Minum Tirta Kencana Samarinda dapat melakukan penghematan biaya pemesan sekaligus menjaga ketersediaan bahan kimia Tawas, Kaporit, dan Soda Ash demi kelangsungan proses produksi
ANALISIS SUMBER DAN PENGGUNAAN MODAL KERJA PADA KOPERASI SIMPAN PINJAM SWAMITRA CITRA NIAGA SAMARINDA TAHUN 2014-2016
Get PDFCompanies in carrying out working capital activities tend to increase and decrease. In a previous research it has been described that source and usage of working capital at Cooperative Swamitra Citra Niaga Samarinda in year 2012-2013 increased, but within of 3 periods (2014-2016) working capital not always an increase. As though company, cooperative Swamitra Citra Niaga Samarinda in terms of working capital will increase or decrease from one period to the next periode with various causes underlying the change in working capital. The purpose of this writing is to know and analysis the source and usage of working capital at the Cooperative Swamitra Citra Niaga Samarinda in year 2014 – 2016 with the formulation of the problem is whether the source and usage of working capital is 2014-2016 has increased and what the factors are caused increased the source and usage of working capital in year 2014-2016.The used of basic theory is managemet accounting that focuses on the source and usage of working capital. Hypothesis or a provisional suspicion of this research that the source usage of working capital at the Cooperative Swamitra Citra Niaga Samarinda in year 2014 – 2016 has increased.The used of analytical tools are balance sheet comparasion analysis, working capital change report and usage of working capital.The results of the study concluded that the report source and usage of working capital at the Cooperative Swamitra Citra Niaga Samarinda has increased, this the hypothesis is accepted
PENGARUH SOLVABILITAS DAN RENTABILITAS TERHADAP HARGA SAHAM PERUSAHAAN PERTAMBANGAN SUB SEKTOR LOGAM DAN MINERAL YANG TERDAFTAR DI BURSA EFEK INDONESIA
Get PDFMetal commodities in Indonesia are likely to experience a decrease in performance the last few years. The decline in commodities will ultimately lower stock prices. The prices of shares in influence by several factors, one of each is the financial performance of the company. The purpose of this research was to tes, to know and explain the influence of Debt To Eqquity Ratio and Return On Equity against share price.The object of this research in the mining sector of metals and minerals sub sector listed in Indonesia stock exchange year 2013-2017. Variables are used is Debt To Equity Ratio, Return On Equity, and share price. The tecnique of sampling with the purposive sampling and retrieved samples of as much as 7 companies. Reseacrh data using the method of multiple linear regression with a sifnificant level of 0.05.Based on the result analysis of the data by using the partial test (t-test) variable of Debt To Equity Ratio have negative effect not significant against stock prices with regression coefficients of -265,866 with the significance value of 0,245. Return On Equity have a positive effect is not significant on stock price with regression coefficient 6,608 with the significant value of 0,553. Provided F count of 0,937 0,05.The studies concluded H1 be rejected because Debt To Equity Ratio have negative effect not significant on stock price. H2 because Return On Equity have a positive effect is not signifanct on stock price. H3 was rejected becase Debt To equity Ratio and Return On Equity has not significant expands on the stock
PENGARUH KESELAMATAN DAN KESEHATAN KERJA TERHADAP KINERJA KARYAWAN PADA PT. TRUST BONTANG
Get PDFBoy Anggriawan, 2018. Faculty Of Economics, University August, 1945 Samarinda. Do working safety and health of activity have an effect on positif and significant to employees performance at PT. TRUST in Bontang. Under the guidance of Mrs. Elfreda Aplonia Lau as counselor I and Mrs. Rina Masitoh as counselor II. Theory base which used in this research is Management Operational where explaining to regardin safety of work and of health of activity and also employees performance. As for this research hypothesis is working safety and health of activity have an effect on positif and significant to employees performance at PT. TRUST in Bontang. Method Research by using kuesioner with scale of likert. Research population is entire/all employees of PT. TRUST and of sampel research counted 80 employees people with technique intake of sampel that is sampling purposive. Analyzer the used doubled linear regresi which where beforehand have to test classic assumption. Pursuant to result of solution and research hence there is positive influence and significant between working safety to employees performance at PT. TRUST in Bontang. This Matter because of working safety very is influencing of performance, work of field progressively heavily with big equipments, wheater condition which uncertain, so that company have to pay attention prima facie safety storey;level to be accident of activity not happened. There is positive influence but not significant between health of activity to employees performance at PT. TRUST in Bontan