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Analisis Perlakuan Akuntansi Penyusutan Aset Tetap Pada LPP RRI Samarinda Menurut PSAP No.07
Full text linkSANTI UTAMININGTYAS, Faculty of Economics, University of August 17, 1945, Samarinda. Analysis of depreciation accounting treatment of fixed assets at LPP RRI Samarinda, under the guidance of Ms. Titin Ruliana as the first mentor and Miss. Nurfitri as the second mentor.The purpose of this research is to determine and analyze the suitability of depreciation of fixed assets at LPP RRI Samarinda according to PSAP No.07.The theoretical basis used is a theoretical basis concerning financial accounting, fixed assets, deprections of fixed assets and PSAP No.07. The analytical tool used in this study is to compare PSAP No.07 with LPP RRI Samarinda regarding the depreciation of fixed assets using the straight line depreciation method and calculating the percentage comparison with the champion method.The results of the analysis of this study can be concluded that the hypothesis testing in the analysis og the depreciation of fixed assets at LPP RRI Samarinda is rejected because the measurement after the recognition of fixed assets of company is applied based on the measuring instrument PSAP No.07 regarding fixed assets in accordance with PSAP No.07
ANALISIS LAPORAN KEUANGAN DALAM MENGUKUR KINERJA KEUANGAN PADA KOPERASI SIMPAN PINJAM CREDIT UNION (Studi Kasus pada Credit Union Daya Lestari Kecamatan Talisayan) Periode 2018-2020
Full text linkAnalysis of Financial Statements in Measuring Financial Performance in Credit Union Savings and Loan Cooperatives (Case Study on Credit Union Daya Lestari, Talisayan District) for the 2018-2020 Period, under the guidance of Mrs. Catur Kumala Dewi as superviaor I and Mrs. Zilfana as supervisor II. The basic reason for the Credit Union Savings and Loans Cooperative (CU) Daya Lestari, Talisayan District, was used as the object of this research, namely, Starting from the fact that the development of cooperatives as a business entity for economic development, employees are progressing in terms of helping the processing of cooperative businesses and there are still some customers who are less orderly in making loans, then there are still some problematic loans. The purpose of this study is to calculate and analyze the performance of the Daya Lestari Savings and Loans Cooperative Credit Union (CU) in Talisayan District in the 2018-2020 period by using the ratio in terms of the Current Ratio, Debt to Asset Ratio, Return on EquityThe data collection technique was carried out using secondary data taken from the researcher's visit to the savings and loans company Credit Union Daya Lestari, Talisayan district. This research analysis tool uses financial ratio analysis Current Ratio, Debt to Asset Ratio and Return on equity.The results of this study can be concluded that the Daya Lestari Credit Union Savings and Loan Cooperative Talisayan District, has decreased.
PENGARUH KUALITAS PELAYANAN TERHADAP KEPUTUSAN PENGGUNAAN JASA ASURANSI SEQUIS LIFE DI KOTA SAMARINDA
Full text linkThis study aims to determine and analyze the quality of services that include physical evidence, appeal, responsiveness, assurance and empathy affect the decision to use Sequis Life insurance services in the city of Samarinda, either partially or simultaneously.The analytical tool used in this research is multiple linear regression. The research instrument test was carried out with validity and reliability tests, as well as classical assumption tests consisting of normality tests, linearity tests, multicollinearity tests, heteroscedasticity tests and autocorrelation tests. Hypothesis testing was carried out using the t statistical test, f statistical test and the coefficient of determination (R2).The results of the research conducted indicate that the physical evidence variable and the alarm variable have a positive and insignificant effect on the decision to use Sequis Life insurance services in the city of Samarinda, while the responsiveness variable, guarantee variable, empathy variable have a positive and significant effect on the decision to use Sequis Life insurance services in Samarinda. Samarinda city.Based on the results of the statistical test f, the independent variables consisting of physical evidence, appeal, responsiveness, assurance, and empathy simultaneously have a positive and significant effect on the decision to use Sequis Life insurance services in the city of Samarind
Pengaruh Inventarisasi Aset, Legal Audit Aset, dan Penilaian Aset Terhadap Optimalisasi Pengelolaan Barang Milik Daerah (BMD) Pada RSUD I.A. Moeis Samarinda
Full text linkRegional property is an important element in the administration of government and services to the community. Asset optimization is part of the asset management process with the aim of maximizing the potential utilization of assets by inventorying and valuing assets with a legal audit process to reduce the level of risk in legal issues. The purpose of this study was to determine the influence of inventory, legal audit, and asset valuation on optimizing regional property management at IA Moeis Hospital Samarinda. This research method consists of several elements, namely data collection techniques and details of the data needed. The data in this study were obtained by distributing questionnaires to 38 samples using the saturated sample method. The analysis technique used in this study is smart PLS. The results of the study show that asset inventory, asset legal audit and asset valuation affect the optimization of regional property management at RSUD I.A. Moeis Samarinda
Analisis Perhitungan Upah Lembur Karyawan Tetap pada PT. Migas Mandiri Pratama Kalimantan Timur
Full text linkThis study aims to calculate and analyze whether the calculation of permanent employee overtime pay at PT Migas Mandiri Pratama Kalimantan Timur for the April 2021 period is in accordance with the Decree of the Minister of Manpower and Transmigration Number KEP-102/MEN/2004. This research is a quantitative study using an analysis of the calculation of overtime pay based on the Decree of the Minister of Manpower and Transmigration of the Republic of Indonesia No. Kep.102/MEN/VI/2004 concerning Overtime Work Time and Overtime Wages and compares with calculations by company. The results showed that the calculation of overtime wages for employees of PT Migas Mandiri Pratama Kalimantan Timur was not in accordance with the calculation of overtime wages based on the Decree of the Minister of Manpower and Transmigration Number KEP-102/MEN/2004, due to differences in the basic calculation basis, where the company calculates the total wages received by employees. in that month which consists of basic salary, food allowance, and position allowance, whereas according to the Decree of the Minister of Manpower and Transmigration Number KEP-102/MEN/2004, the basic calculation that forms the basis for calculating overtime pay is only the basic salary and allowances are fixed, namely job allowances so that there are differences in the components of meal allowances in each calculation
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN PEMBELIAN MOTOR BEAT PADA DEALER ASTRA MOTOR AGUS SALIM SAMARINDA
Full text linkABSTRACTAnalysis of the Factors Influencing the Purchase Decision of a Beat Motor at the Astra Motor Dealer Agus Salim Samarinda. Under the guidance of Mrs. Danna Solihin, as advisor I and Mrs. Nurfitriani, as advisor II.Based on the pra survey at Astra Motor Agus Salim Samarinda dealers, it can be seen that not’all consumers who visit dealers are motivated to buy the motorbike they want, on average they are just looking at it, the dealers are’nt motivating consumers to get to know the product about the quality of the product. The research aims to examine the effect of product, price. Promotions and people on the decision to purchase a Beat Motor at the Astra Motor Agus Salim Dealer in Samarinda. With a total sample of 73 respondents consisting of consumers who have bought Beat Motor products at the Astra Motor Agus Salim Samarinda Dealer. This study uses analytical tools with multiple linear regression, correlation and determination tests as well as hypothesis testing, namely the t test and model feasibility test (F). The results showed that based on the F test or Simultaneously (together) where the variable product, price, promotion and people have a positive and significant effect on purchasing decisions. Based on the t or partial test, the product variable has a positive and significant effect on the purchase decision, the price variable has a positive and significant effect on the purchase decision, the promotion variable has a positive and significant effect on the purchase decision, while the people variable has an insignificant and positive effect on the Beat Motorbike purchase decision at an Astra Motor Dealer Agus Salim Samarinda.
Analisis Pencatatan dan Penilaian Persediaan Berdasarkan PSAK No.14 pada PT Subur Lumintu
Full text linkTreatment of inventory recording and valuation methods is absolutely necessary. This is because the inventory post has a considerable influence on the financial statements, namely in the balance sheet and in determining the cost of inventory in the income statement. The purpose of this study was to find out and analyze the recording and judgment of merchandise inventory at PT Subur Lumintu according to PSAK No.14 concerning Inventory. The analytical tool used in this study is comparative by using PSAK No.14 Statement of Financial Accounting Standards No.14. The results of the analysis show that the process of recording and valuing PT Subur Lumintu's merchandise in 2022 has used the perpetual method of recording and uses the First In First Out (FIFO) method in assessing these inventories in accordance with the provisions in the Statement of Financial Accounting Standards (PSAK) No.14.The conclusion of this study is the recording and valuation of merchandise inventory at PT Subur Lumintu in 2022 in accordance with the provisions in the Statement of Financial Accounting Standards (PSAK) No.14 where the recording of merchandise inventory uses a perpetual, and valuation is carried out using the First In First Out (FIFO) method)
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PERILAKU KONSUMEN DALAM KEPUTUSAN PENGGUNAAN JASA BARBERSHOP DMB GOODLY DI SAMARINDA
Full text linkThe purpose of this study was to determine and analyze the influence of cultural, social, personal and psychological factors partially and simultaneously on consumer behavior in deciding to choose DMB Goodly Barbershop in Samarinda.The population in the study is all consumers who are in accordance with the phenomenon studied. The population criteria in this study were all consumers who had their hair cut at DMB Goodly Barbershop Samarinda, namely men who were at least 16 years old with the reason of being able to fill out the questionnaire. Data analysis using multiple linear regression.Based on the research results, cultural factors have a positive and insignificant effect on consumer decisions (t count (0.627) α = 0.05). social factors have a negative and insignificant effect on consumer decisions (t count (-0.145) α = 0.05). Personal factors have a positive and significant effect on consumer decisions (t count (2.763) α = 0.05). psychological factors have a positive and significant effect on consumer decisions (t count (3.827) > ttable (2.014) and a significance value of 0.000 Ftable (2.580) at α = 0.05
ANALISIS LIKUIDITAS PT PELAYARAN DUTA LINTAS SAMUDERA TAHUN 2018 - 2021
Full text linkThe purpose of this research is to determine the liquidity level of PT.Pelayaran Duta Lintas Samudera during the pandemic. Liquidity is a company's ability to pay off short-term debt on time, including paying off part of long-term debt that is due in the year concerned. This research is a qualitative research using calculations on data in the form of company financial reports, namely income statements and balance sheets for four years, the 2018-2021 period. The analytical tool in this study uses the liquidity ratio with the current ratio, cash ratio, and quick ratio methods. The results of the research based on the proposed hypothesis show that the liquidity ratio is based on: (1) The current ratio is declared "increasing", this is based on the calculation of the current ratio in the last 2 years increasing to above 200%, which is 264.9%. (2) The quick ratio is declared “increasing”, this is based on the calculation of the quick ratio in the last 2 years, increasing to above 50%, which is 199.6%. (3) The cash ratio is declared “increasing”, this is based on the calculation of the cash ratio in the last 2 years which has increased to above 150%, which is 254.7%. Based on the results of this study, it is concluded that the level of liquidity of PT. Pelayaran Duta Lintas Samudera from 2018 to 2021 will not experience a decline based on the current ratio, cash ratio and quick ratio. It is expected that PT. Pelayaran Duta Lintas Samudera will continue to maintain the company's liquidity due to the uncertain economic situation in the future even though it has managed to get through the Covid-19 pandemic.based on the current ratio, cash ratio and quick rati
Pengaruh Inflasi, Perubahan Kurs dan Tingkat Suku Bunga Terhadap Indeks Harga Saham Gabungan di Bursa Efek Indonesia Pada Tahun 2015-2019
Full text linkThe purpose of this study is to examine, identify and explain the effect of Indonesia's macroeconomics namely Inflation, Changes in Exchange Rates and Interest Rates on the Composite Stock Price Index (IHSG) on the Indonesia Stock Exchange (IDX). The research period used is from 2015 to 2019. The data used in this study are secondary data obtained from the websites www.bi.go.id and www.idx.co.id namely BI Exchange Rate Reports, BI Interest Rates, BI and JCI inflation.The results of this study indicate that inflation has a significant negative effect on the JCI, this is indicated by the t-count distribution of -2.007 > t table 2.003 with a significant level of 0.049 0.05 and interest rates have a negative effect on the JCI, this is indicated by the t-count distribution of -6.365 > t table 2.003 with a significant level of 0.000 < 0.05.The conclusions of this study indicate that inflation and interest rates have a significant negative effect on the Composite Stock Price Index (JCI), so the hypothesis is accepted and the rupiah exchange rate has no significant effect on the Stock Price Index (JCI), so the hypothesis is rejecte