OBOR: Oikonomia Borneo最新文献

{"title":"ANALISIS KOMPARATIF TERHADAP LAPORAN KEUANGAN PT. HANJAYA MANDALA SAMPOERNA TBK","authors":"S. Hidayah, Martinus Robert Hutauruk, Mansyur","doi":"10.24903/obor.v2i1.683","DOIUrl":"https://doi.org/10.24903/obor.v2i1.683","url":null,"abstract":"This research mothod is descriptive, the comparative method used is the ratio of liquidity to the current ratio, solvency in the debt to asset ratio, activity on total asset turn over and profitability on return on asset to determine the company’s financial performance. From the analysis it is known that the comparative balance sheet report from 2014 to 2018 that the financial position and income statement of PT. Hanjaya Mandala Sampoerna Tbk showed an increase. Liquidity ratio shows that the company’s performance is very good and the company is able to pay off its short-term financial obligations, the solvency ratio shown that the company’s performance is very good and the company is able to guarantee the debt payments given by the creditor, and is able to guarantee the debt given by the criditor of the assets owned, aktivity ratio shows that the company’s performance is very good and the company is able to generate good sales from overall asset mangement, & profitability ratios indicate that the company’s performance is very good and the company is able to generate good profits from the assets used or from it’s own capital.","PeriodicalId":153418,"journal":{"name":"OBOR: Oikonomia Borneo","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125338827","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE FULL COSTING PADA HOME INDUSTRY PISANG RIMPIK SRIKANDI DI SAMARINDA","authors":"Nur Wahid Wahyudi, Erni Setiawati, Mansyur","doi":"10.24903/obor.v2i1.685","DOIUrl":"https://doi.org/10.24903/obor.v2i1.685","url":null,"abstract":"Penelitian ini dilakukan bertujuan untuk mengetahui perhitungan harga pokok produksi menurut perusahaan, untuk mengetahui perhitungan harga pokok produksi apabila menggunakan metode full costing dan metode variable costing dan untuk mengetahui perbandingan dari ketiga metode tersebut. Lokasi penelitian yaitu pada Usaha Mikro, Kecil dan Menengah (UMKM) Home Industry Pisang Rimpik  Srikandi yang terletak Di Samarinda kelurahan Bukit Pinang. Metode yang digunakan adalah wawancara, observasi dan dokumentasi, sedangkan jenis data yang digunakan yaitu data kualitatif deskriptif dengan analisis data dilakukan melalui tiga tahapan yaitu reduksi data, penyajian data, dan penarikan kesimpulan.               \u0000Hasil dari penelitian ini menunjukkan bahwa terdapat perbedaan hasil perhitungan harga pokok produksi yang dilakukan antara metode perusahaan dengan metode full costing costing. Perhitungan menggunakan metode perusahaan menghasilkan nilai harga pokok produksi sebesar Rp10.701, sedangkan menurut metode full costing harga pokok produksinya sebesar Rp9.837. Perbedaan tersebut dikarenakan perhitungan yang dilakukan perusahaan belum mengakui seluruh biaya yang berkaitan dengan proses produksi. Penelitian ini menyimpulkan bahwa perhitungan harga pokok produksi yang dilakukan perusahaan belum tepat, karena tidak memasukkan biaya-biaya secara tepat ke dalam perhitungan harga pokok produksinya.   \u0000Kata Kunci: Biaya, Harga Pokok Produksi, Metode Full Costing \u0000  \u0000 ","PeriodicalId":153418,"journal":{"name":"OBOR: Oikonomia Borneo","volume":"65 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125441376","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PENGARUH PENGGUNAAN MODAL KERJA TERHADAP PROFITABILITAS PADA PT. HANJAYA MANDALA SAMPOERNA Tbk. YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2015 – 2019","authors":"Sardiansyah Sardiansyah","doi":"10.24903/obor.v2i1.1829","DOIUrl":"https://doi.org/10.24903/obor.v2i1.1829","url":null,"abstract":"This study aims to analyze the effect of using working capital on profitability. The method used in this research is descriptive quantitative and uses an analytical tool, namely financial ratios as a tool to determine the effect of using working capital on profitability at PT. Hanjaya Mandala Sampoerna Tbk. From the results of the analysis, it is known that the use of working capital, namely cash turnover in 2015 to 2019 has decreased but mostly is above industry standards, receivables turnover in 2015 to 2019 fluctuated but was above industry standards and inventory turnover Inventory turnover from 2015 until 2019 has increased but is below industry standards. thus making the use of working capital can affect the profitability of PT. Hanjaya Mandala Sampoerna Tbk","PeriodicalId":153418,"journal":{"name":"OBOR: Oikonomia Borneo","volume":"97 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133308206","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"ANALISIS LAPORAN KEUANGAN DENGAN METODE KOMPARATIF PADA PT. TIMAH,TBK PERIODE TAHUN 2016- 2018","authors":"Elisabet Sury, Erni Setiawati, Devy Putri Milanda","doi":"10.24903/obor.v2i1.608","DOIUrl":"https://doi.org/10.24903/obor.v2i1.608","url":null,"abstract":"This research is a type of descriptive research, in which this study illustrates and explains several improvements in the comparative method by using financial ratios on PT Timah Tbk using balance sheet reports and income statements from financial statements. The data used in this study are secondary data, obtained from PT Timah Tbk.             Comparative methods used are liquidity ratios including current ratio, solvency including debt to total equity ratio, Activities including inventory turnover, Profitability including Retutnt on Investment (ROI)","PeriodicalId":153418,"journal":{"name":"OBOR: Oikonomia Borneo","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128033618","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PENGARUH KUALITAS LAYANAN TERHADAP LOYALITAS NASABAH MELALUI KEPUASAN NASABAH PADA BANKALTIMTARA CABANG TENGGARONG","authors":"Intan agus Riyani","doi":"10.24903/obor.v1i2.689","DOIUrl":"https://doi.org/10.24903/obor.v1i2.689","url":null,"abstract":"Intan Agus Riyani, the influence of Service Quality on Customer Loyalty through customer satisfaction at Bankaltimtara Tenggarong Branch, With Advisor I Dr. Novel Reonald, S. Pt., M.M and Mrs. Dian Irma Aprianti, S.IP., M.M.The purpose of this study is to determine and analyze whether Tangible (X1), Reliability (X2), Ressponsivvenes (X3), Assurance (X4) and Empathy (X5) variables, have a partial and simultaneous influence on customer satisfaction and customer loyalty of Bankaltimtara Tenggarong branches, To find out and analyze whether the customer satisfaction variable has a positive and significant effect on customer loyalty at the Tengalong Bankaltimtara branch.This research method is quantitative descriptive using statistical analysis tools with the help of the SPSS computer program version 22.0. to find out the influence and relationship of each variable.From the analysis, it is known that the tangible variables (X1), Reliability (X2), Assurance (X4) have a positive but not significant effect on customer satisfaction because tcount <ttable, Ressponsivvenes (X3) are negative and not significant to customer satisfaction tcount -0.444 < table 1.66, and Empathy (X5) shows a positive and significant value to customer satisfaction tcount 3,413> 1.66.From the results of the analysis, it is known that Tangible, Reliability, Ressponsivvenes, Assurance and Empathy have a positive positive effect simultaneously on customer satisfaction and on customer loyalty of Bankaltimtara Tenggarong Branch.From the results of the analysis, it is known that the variable customer satisfaction (Y1) has a positive and significant effect on customer loyalty (Y2) Bankaltimarawa Tenggarong branch t arithmetic> T table is 3,229> 1.66.From the analysis, it is known that tangible variables, Reliability, Ressponsivvenes have a positive but not significant effect on customer loyalty, tcount 0.79 <ttable, Assurance has a negative effect on customer loyalty thitung -0,626 <ttable 1.66 and Empathy shows positive and significant values of satisfaction Customers thitung 1.972> 1.66 table.From the results of the F test (simultaneous) the results of the F test of all X variables towards greater satisfaction, which means that in this study customer loyalty is created due to a sense of satisfactionKeywords: Service Quality, Customer Satisfaction, Customer Loyalty.","PeriodicalId":153418,"journal":{"name":"OBOR: Oikonomia Borneo","volume":"64 2","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114086617","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PENGARUH BAURAN PEMASARAN TERHADAP KEPERCAYAAN KONSUMEN TOKO MUJI JAYA PALARAN","authors":"Eko Surianto","doi":"10.24903/obor.v1i2.612","DOIUrl":"https://doi.org/10.24903/obor.v1i2.612","url":null,"abstract":"Tujuan Penelitian ini untuk mengetahui pengaruh Produk, Harga, Tempat dan Promosi terhadap Kepercayaan konsumen, jenis penelitian yang digunakan yaitu metode survey, dengan menggunakan uji validitas, uji reabilitas, uji kolerasi (R), uji koefisien determinasi (R2), serta analisis regresi linier berganda dengan menggunakan alat analisis versi terbaru SPSS 23. Y1 = 5,228 + 0,102 X1 - 0,036X2 + 0,214 X3 + 0,241 X4Pengujian secara serentak dari Produk, Harga, Tempat, dan Promosi terhadap Kepercayaan konsumen ditunjukan nilai F hitung 7,143 dengan tingkat signifikasi 2,700. Berdasarkan uji T menunjukkan Produk berpengaruh tidak signifikan terhadap Kepercayaan Konsumen dengan nilai T hitung 0,862 lebih kecil dari pada T tabel 1,984, Harga berpengaruh tidak signifikan terhadap Kepercayaan Konsumen dengan nilai T hitung -0,352 lebih kecil dari pada T tabel 1,984, Tempat berpengaruh signifikan terhadap Kepercayaan Konsumen dengan nilai T hitung 2,955 lebih besar dari pada T tabel 1,984 dan Promosi berpengaruh signifikan Kepercayaan Konsumen dengan nilai T hitung 2,610 lebih besar dari pada T tabel 1,984. Artinya dapat dikatakan Produk dan Harga berpengaruh tidak signifikan terhadap Kepercayaan konsumen, serta Tempat  berpengaruh signifikan terhadap Kepercayaan Konsumen dan Promosi berpengaruh signifikan terhadap kepercayaan konsumen.","PeriodicalId":153418,"journal":{"name":"OBOR: Oikonomia Borneo","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115967284","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG, DAN PERPUTARAN PERSEDIAAN TERHADAP LIKUIDITAS PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA","authors":"Marnida Rajagukguk, Erni Setiawati, Mansyur","doi":"10.24903/obor.v1i2.571","DOIUrl":"https://doi.org/10.24903/obor.v1i2.571","url":null,"abstract":"Abstract  - This study aims to analyze and determine the effect of cash turnover, accounts receivable turnover, and inventory turnover on liquidity in food and beverage companies listed on the Indonesia stock exchange. The results of this study indicate that cash turnover and accounts receivable turnover have a significant effect on liquidity in food and beverage companies listed on the Indonesia stock exchange, while inventory turnover has no significant effect on liquidity on food and beverage companies listed on the Indonesia stock exchange.","PeriodicalId":153418,"journal":{"name":"OBOR: Oikonomia Borneo","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132906527","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PENGARUH PELATIHAN DAN PENGEMBANGAN TERHADAP PRODUKTIVITAS KERJA PEGAWAI PADA KANTOR CAMAT DAMAI KABUPATEN KUTAI BARAT","authors":"Julita Julita","doi":"10.24903/obor.v1i2.1824","DOIUrl":"https://doi.org/10.24903/obor.v1i2.1824","url":null,"abstract":"The purpose of this study was to determine the effect of training and development at the Damai sub-district office on employee productivity. The type of research used is quantitative research with quantitative descriptive methods using questionnaires and multiple linear regression analysis tools, validity and reliability tests, correlation tests and determination tests. Test the hypothesis T test and F test and use the SPSS 21 tool to determine the effect and relationship of each variable. From the results of the analysis, it is known that the training and development variables simultaneously have a positive and significant influence on the work productivity of employees at the Damai District Office of West Kutai Regency. And of the two independent variables, namely training and development, the dominant variable is Development.","PeriodicalId":153418,"journal":{"name":"OBOR: Oikonomia Borneo","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134432397","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PENGARUH KOMITMEN KERJA DAN STRES KERJA TERHADAP KINERJA KARYAWAN PADA PT. BANK MANDIRI (PERSERO) TBK DIVISI MIKRO CLUSTER SUDIRMAN SAMARINDA","authors":"La Robby","doi":"10.24903/obor.v1i2.1825","DOIUrl":"https://doi.org/10.24903/obor.v1i2.1825","url":null,"abstract":"The purpose of this study was to determine the effect of work commitment and work stress partially or simultaneously significant effect on employee performance at PT. Bank Mandiri (Persero) Tbk Sudirman Cluster Micro Division Samarinda. From the results of the analysis, it is known that the Multiple Linearity is Y = 6.946X 0.716 + 0.108, this indicates that work commitment and work stress have a positive effect on employee performance. As for the results of the Coefficient of Determination analysis, it is known that R^2 = 0.535, this shows that there is an influence of 5.35% between Work Commitment and Work Stress on Employee Performance. And based on the results of hypothesis testing H1 work commitment has a significant effect on performance, H2 work stress has no significant effect on performance, and H3 simultaneously between work commitment and work stress has a significant effect on employee performance.","PeriodicalId":153418,"journal":{"name":"OBOR: Oikonomia Borneo","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131612937","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"ANALISIS PENGUMPULAN PIUTANG PADA PT. ADIRA DINAMIKA MULTI FINANCE Tbk","authors":"Leli Sofiana Lagan, Martinus Robert Hutauruk, Devy Putri Milanda","doi":"10.24903/obor.v1i2.672","DOIUrl":"https://doi.org/10.24903/obor.v1i2.672","url":null,"abstract":"Tujuan penelitian ini adalah untuk mengetahui pengumpulan piutang PT. Adira Dinamika Multi Finance Tbk. Pada tahun 2017 sampai tahun 2018. Metode dalam penelitian ini menggunakan pendekatan deskriptif kuantitatif, dengan menggunakan alat analisis Receivable Turnover dan Average Collection Period untuk mengetahui nilai perputaran dan pengumpulan piutang PT. Adira Dinamika Multi Finance Tbk. Dari hasil analisis diketahui bahwa nilai receivable turnover pada tahun 2017-2018 tingkat perputaran piutang usaha dalam tahun 2017 adalah sebanyak 11,67 kali dan pada tahun 2018 sebanyak 9,99 kali. Nilai Average Collection Period menurut kebijakan perusahaan pada tahun 2017  selama 30 hari dan tahun 2018 selama 36 hari.  Pengumpulan piutang PT. Adira Dinamika Multi Finance Tbk, dari periode tahun 2017-2018 mengalami penurunan atau masih belum berjalan efektif, hal ini dikarenakan masih banyak custumer yang belum bisa melunasi piutang usaha pada temponya. \u0000Kata Kunci : Receivable Turnover,  Average Collection Period \u0000 ","PeriodicalId":153418,"journal":{"name":"OBOR: Oikonomia Borneo","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127791994","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}