Research Journal of Accounting and Business Management
Articles
37
Articles
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ANALISIS DAMPAK PEMBANGUNAN SAMARINDA BARU (BSB) TERHADAP PROVINSI KALIMANTAN TIMUR

Faisal Reza, Adisty Shabrina Nurqamarani,

Research Journal of Accounting and Business Management Vol 2, No 2 (2018)
Publisher : Faculty of Economic of University 17 Agustus 1945 Samarinda

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Abstract

This is a descriptive research regarding economic impact analysis of APT Pranoto Airport or called ‚??Bandara Samarinda Baru‚?Ě in East Kalimantan region. The aim of the project was to provide the evidence on the economic benefits resulted from Samarinda Baru airport by applying economic impact analysis. This article primarily focused on expenditure impacts as well as brief information of non-pecuniary impacts of Samarinda Baru airport project during operational phase. At the research stage, the project focused on examining the previous literatures of economic impact studies at the same time as investigating reports on the Samarinda Baru airport. The project involved a strong element of analysis on academic literatures, reports from Dinas Perhubungan Kalimantan Timur and Unit Pengelola Bandar Udara (UPBU) Kalimantan Timur. The methodology applied input output approach based on multipliers and relies on secondary data collection as primary method. The findings showed that there are numerous economic and non economic benefits resulted from the development of Bandara Samarinda Baru, included increase employment of local workers, increase expenditure within the region which impacted to better money circulation within the region, and also increase learning opportunities and create positive image towards cities around the airport location which in turn to economic welfare throughout East Kalimantan province. This finding can be used to emphasize Samarinda Baru airport contribution to East Kalimantan region and support its development in gaining funding and acceptance from local community.¬†

ANALISIS KESESUAIAN ANTARA LAPORAN KEUANGAN PEMERINTAH DESA DENGAN PEDOMAN PENGELOLAAN KEUANGAN DESA PERMENDAGRI NOMOR 113 TAHUN 2014 (STUDI KASUS PADA LAPORAN KEUANGAN TA 2016 PEMERINTAH DESA REMPANGA)

Umi Kulsum, Wijoseno Lelono, Titin Ruliana,

Research Journal of Accounting and Business Management Vol 2, No 2 (2018)
Publisher : Faculty of Economic of University 17 Agustus 1945 Samarinda

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Abstract

This study aims to analyze the differences between the Rempanga Village Government Financial Statements of TA 2016 and Permendagri Number 113 of 2014, and to know and analyze the process of preparing the Rempanga Village Government Financial Statements for Fiscal Year 2016 through the accounting cycle.The hypothesis of this study is that there is a difference between the Rempanga Village Government Financial Report 2016 and Permendagri Number 113 of 2014, and the accounting cycle is not carried out in the process of compiling the Rempanga Village Government Financial Report for Fiscal Year 2016.The basis of this research theory uses Permendagri Number 113 of 2014 concerning Village Financial Management. In this study the author uses a comparative analysis tool that compares the Realization Accountability Report of the Village Budget Implementation for Fiscal Year 2016, Village Property Report as of December 31, Fiscal Year 2016, and Government and Regional Government Program Reports that enter the village in the form of Financial Statements in accordance with Financial Management Guidelines Village Permendagri Number 113 of 2014 and using the method of observation that is observing in documents which are outputs from the implementation of the accounting cycle in the form of journal memos, ledgers, unadjusted balance sheets, adjusting journal entries, and adjusted trial balance.The results of the study concluded that there were 11 Differences between the Rempanga Village Government Financial Statements of Fiscal Year 2016 with the Village Financial Management Guidelines Permendagri 113 of 2014 which were 4 differences found from observations of the Rempanga Village Government Financial Statements Fiscal Year 2016, and there were 7 differences found from interviews with the Village Secretary Rempanga as Financial Management Technical Implementation Coordinator. These differences have shown that the accounting cycle is not carried out in the process of compiling the Rempanga Government Financial Report Fiscal Year 2016, the hypothesis is accepted.

PENGARUH CITRA MEREK DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN PADA BRAND JEANNE ARTHES PARFUM PT.MATAHARI DEPARTEMENT STORE MALL LEMBUSWANA SAMARINDA

Adisthy Shabrina Nurqamarani, Fitriani, Robin Jonathan,

Research Journal of Accounting and Business Management Vol 2, No 2 (2018)
Publisher : Faculty of Economic of University 17 Agustus 1945 Samarinda

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Abstract

This research aims to identify: 1) brand image of purchase decision on Jeanne arthes perfume brand, 2) price to purchase result on Jeanne arthes perfume brand, 3) brand image and price to purchase decision of Jeanne arthes perfume brand.                The research population is all customers of perfume brand of Jeanne Arthes PT. Matahari Department Mall Lembuswana Samarinda. Samples are 96 respondents with Unknown population and sample selection using Incidental Sampling technique. Variables in this research are 3 that are brand image, price and purchase decision. Data analysis technique used is multiple linear regressions with classical assumption test and hypothesis testing.                The finding of the researsh shows that brand image and price affect positive and significant to purchase decision on the brand Jeanne Arthes Perfume PT. Matahari Department Store Mall Lembuswana Samarinda. , variable of brand image and price simultaneously have positive and significant effect to purchase decision on Jeanne Arthes perfume brand of PT. Matahari Department Store Mall Lembuswana Samarinda. Forfuther research is expected that the next researcher can use other product brands and/or other independent variables so that more findings are identified.

ANALISIS KINERJA KEUANGAN PADA PT BAYAN RESOURCE Tbk Per 2015-2017

Maulana, Muhammad

Research Journal of Accounting and Business Management Vol 2, No 2 (2018)
Publisher : Faculty of Economic of University 17 Agustus 1945 Samarinda

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Abstract

 Company performance is an illustration of the financial condition of a company by conducting a financial analysis, so that it can be known about the good and bad financial condition of a company that reflects work performance in a certain period. To find out how good a companys financial performance is, it is necessary to conduct an assessment and performance measurement. One assessment and measurement of performance can be reflected through an analysis of financial ratios.This research was conducted to find out how well the financial performance performed by PT Bayan resources a coal mining company in the 2015-2017 period by analyzing the ratio of: (1) profitability ratios (2) solvency ratios, (3) liquidity ratios , (4) activity ratio. The hypothesis of this research is based on the phenomenon, which is based on the market value of coal which has decreased over the period of 2015-2017.Based on the results of the study, the hypothesis for calculating profitability ratios, activity ratios and solvency ratios is proven to be acceptable, while the hypothesis for liquidity ratios is not proven, namely rejected, meaning that fluctuations in coal price increases can result in the use of corporate liquidity to pay company bills so that the level of liquidity of the company can be reduced

KEPUASAN MAHASISWA TERHADAP MUTU PELAYANAN STAF ADMINISTRASI KEUANGAN DI AKADEMI KEPERAWATAN DIRGAHAYU SAMARINDA

Sastrini, Yovita Erin

Research Journal of Accounting and Business Management Vol 2, No 2 (2018)
Publisher : Faculty of Economic of University 17 Agustus 1945 Samarinda

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Abstract

ABSTRACTThe purpose of the study was to reveal student satisfaction with total service, service dimensions, and items of service for administrative staff in the financial section of Akper Dirgahayu. This research is a quantitative descriptive study that describes student satisfaction with financial administration services. The study was conducted from November and December 2016 at the Campus of Nursing Academy in Samarinda.The research subjects were second-level students, amounting to 185 people, and the object of the study was student satisfaction with the quality of financial part administration services at Akper Dirgahayu. Data collection uses a Likert 4 choice satisfaction questionnaire developed from 5 dimensions of service quality, namely tangibles, responsiveness, reliability, empathy, and assurance. Analysis of data describing student satisfaction with service is carried out using the Student Satisfaction Index (IKM) and percentage distribution table.The results showed that (1) student satisfaction with the service of the administrative staff of the financial section of Akper Dirgahayu belonged to the category of satisfaction, the student satisfaction index value (IKM) for the total service was 68.90 (classified as satisfied) and about 70 percent of students had satisfaction scores classified as categories satisfied and very satisfied; (2) Satisfaction with all dimensions of service and for all service items also has the value of SMIs classified as satisfied; and (3) there are a number of items including potential perceived dissatisfaction by students. These items are friendliness, ease of meeting officers, alertness asking for needs, speed of service, convenience / suitability of service procedures, officer justice, willingness of officers to help difficulties, accuracy of officer appointments, every service request is always fulfilled, and the ability of officers to provide solutions. Each of these items was perceived as dissatisfied and very dissatisfied with more than 30 percent of students.

PENGARUH LAYANAN PELENGKAP TERHADAP KEPUASAN PELANGGAN PADA TOKO MEUBEL SYAKIRA DI TENGGARONG

Umi Kulsum, Bahaa√ʬĬôuddin, Elfreda Aplonia Lau,

Research Journal of Accounting and Business Management Vol 2, No 2 (2018)
Publisher : Faculty of Economic of University 17 Agustus 1945 Samarinda

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Abstract

This study aims to analyze the influence of complementary services from the dimensions of information, consultation, order taking, hospitality, care taking, exceptions, billing and payment for customer satisfaction at the Syakira Furniture Store. . Respondents used in this study were 97 customers. The results showed that partially, the information, hospitality, exceptions (exceptions) variables had a significant effect on customer satisfaction at the Syakira Furniture Shop. While consulting variables, order taking variables, care taking variables, billing variables have no significant effect on customer satisfaction. Simultaneously, information variables, consultation, order taking, hospitality, care taking, exceptions, billing and payments have a significant effect on customer satisfaction.

PENGARUH STRES KERJA DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN PADA PT. TIRTA MAHAKAM RESOURCES TBK SAMARINDA

Mardiana, Novi Susanti,

Research Journal of Accounting and Business Management Vol 2, No 2 (2018)
Publisher : Faculty of Economic of University 17 Agustus 1945 Samarinda

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Abstract

The study aims to determine the effect of work stress and work motivation on employee performance. Specifically this study aims to find out how the influence of job stress on employee performance and know how well the influence of work motivation on employee performance, and to know the influence of work stress and work motivation on employee performance at PT. Tirta Mahakam Resources Tbk Samarinda. The method used is quantitative analysis that is by multiple linear regression analysis. The population in this study is the number of permanent employees in the production of PT. Tirta Mahakam Resources Tbk Samarinda in 2017 as many as 792 population. The sample in this research using simple random sampling by using slovin formula technique, so sample taken as many as 266 samples of employees remain part production PT. Tirta Mahakam Resources Tbk Samarinda.The results showed that the value of F arithmetic = 143,844, using the significance limit of 0.05, then obtained the significance value is smaller than 0.05 is 0.000, it means that simultaneously the variable work stress and work motivation significantly influence employee performance. The coefficient of determination (R2) is 0,522 or 52,2%, hence coefficient simultaneously in explaining variation or change of dependent variable (Y) found the influence of free variable 52,2%, while the rest is 47,8%. The result of hypothesis testing (H1) through the calculation results obtained t count value of 15,444 with the significance level of 0.000 results is smaller than 0.05, which means that the hypothesis in this study Ho rejected and Ha accepted. This test statistically proves that work stress has positive and dominant effect to employee performance. The result of hypothesis testing (H2) through the calculation results obtained t count value of 3.215 with the significance of the result of 0.001 is smaller than 0.05, which means that the hypothesis in this study Ho rejected and Ha accepted. This test statistically proves that the motivation has a positive effect on the performance of employees of PT. Tirta Mahakam Resources Tbk Samarinda.

PENGEMBANGAN MODEL KEPUASAN KERJA UNTUK MENGHADAPI TURNOVER INTENTION KARYAWAN PADA PT KITADIN SITE EMBALUT (KALIMANTAN TIMUR)

Effendi, Murfat

Research Journal of Accounting and Business Management Vol 2, No 2 (2018)
Publisher : Faculty of Economic of University 17 Agustus 1945 Samarinda

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Abstract

This research purpose is to identify eand analyze development model of work satisfaction for facing turnover intention in PT. Kitadin Site Embalut (East Borneo). The Research formulation of problem are; 1. Do the performances of flow finance treasury system in region corporation Air MinumTirtakencanaSamarinda that used measurement liquidity ratio (treasury operation flow) in year 2015 up to 2017 experience an increase? 2. Is the performance of flow finance treasury in region corporation Air minum tirta kecana Samarinda that used measurement liquidity ratio (total debt) in year 2015 up to 2017 experience an increase? 3. Is the performance of flow finance treasury in region corporation Air Minum Tirta KencanaSamarinda that used measurement liquidity ratio (Spending Fund) in year 2015 up to 2017 experience an increase? 4. Does the performance of flow finance treasury in region corporation Air Minum Tirta Kencana Samarinda that used measurement flexibility ratio (Flow Treasury Clear and open) in year 2015 up to 2017 experience an increase?Basic Theory which author applied is Finance Accounting. Analystis insruments that author used are 1. Liquidity Ratio (Flow treasury operation). 2. Liquidity Ratio (Total debt). 3. Liquidity ratio (Spending Fund). 4. Flexibility Ratio (Clear and Open Treasury Flow. The hypothesis examined if the performance of finance treasury of region corporation air minum at samarinda experience an increase from year of 2015 up to 2017 so it comes to decision to accept the hypothesis and otherwise if the performances of finance treasury of region corporation air minum at samarinda experience a decrease from year 2015 up to 2017 the hypothesis will be decline.

IMPLEMENTASI SAK EMKM (ENTITAS MIKRO, KECIL DAN MENENGAH) PADA UMKM BORNEO FOOD TRUCK SAMARINDA COMMUNITY

,Danna Solihin, Ivana Nina Esterlin ,Andi Indrawaty

Research Journal of Accounting and Business Management Vol 2, No 2 (2018)
Publisher : Faculty of Economic of University 17 Agustus 1945 Samarinda

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Abstract

At present the development of business world is increasingly rapid in Indonesia. However, the problem with EMKM is that there are not many EMKMs that are able to hold records, bookkeeping, and even financial reporting.Borneo Food Truck Samarinda Community have not been able to carry out and implement recording, bookkeeping, and financial reporting in their entities. The research objectives to be find out whether Borneo Food Truck Samarinda Community can implement this SAK EMKM in 2018 and to find out the obstacles faced in implementing the SAK EMKM in Borneo Food Truck Samarinda. The research method used is qualitative research. Data collection techniques using interview techniques, documentation and observation. The result showed that of the thirty three UMKM Borneo Food Truck Samarinda Community respondents there were ten UMKM that made journals, inventory data, sales data and prepared financial reports and twenty three UMKM that did not make accounting records.

PERANAN MANAJEMEN RANTAI PASOK DALAM MENINGKATKAN STRATEGI KOMPETITIF UMKM DI SAMARINDA

Catur Kumala Dewi, Rina masitoh,

Research Journal of Accounting and Business Management Vol 2, No 2 (2018)
Publisher : Faculty of Economic of University 17 Agustus 1945 Samarinda

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Abstract

Small and medium trade will be displaced from the AFTA and Free Trade competition if it does not implement an effective and efficient supply chain. This is a major problem for Small and Medium Enterprises (SMEs) which indicate they have limitations in business capital, not or have not implemented technology and there is no formula for the objectives to be achieved by Micro, Small and Medium Enterprises (UMKM) and lack of resources human power in the form of expertise and skills of Micro, Small and Medium Enterprises (UMKM).The purpose of this study is to find out the model of supply chain from UMKM in Samarinda. An effective model of supply chain will provide an increase in UMKM competitiveness strategies. The effective supply chain strategy will give UMKM excellence in terms of price, quality, standard products and delivery time and customer service.The analysis technique used in this study is descriptive qualitative, namely by the stage of collecting and recording data, reducing data, presenting data, processing and drawing conclusions. This is done to describe the state of the object being examined based on the facts in the field, so that accurate and systematic data can be obtained. Data is obtained by observation, distribution of questionnaires. The population of this study is all UMKM in 25 sub-districts in Samarinda. Sampling using purposive sampling method where 9 sub-districts were taken by UMKM in Samarinda